Rectify the following errors :
(a) Furniture purchased for ₹ 10,000 wrongly debited to purchases account.
(b) Machinery purchased on credit from Raman for ₹ 20,000 was recorded through purchases book.
(c) Repairs on machinery ₹ 1,400 debited to machinery account.
(d) Repairs on overhauling of secondhand machinery purchased ₹ 2,000 was debited to Repairs account.
(e) Sale of old machinery at book value of ₹ 3,000 was credited to sales account.