Rectify the following errors:

(a) A sale of old furniture of ` 200 has been credited to the sales account.

(b) Purchase of furniture for ` 1000 has been debited to the purchase account.

(c) ` 300 paid to R. Jayaram has been debited to J. Jayaram.

(d) Rent of ` 500 paid to landlord has been debited to the landlord’s account.

(e) An amount of ` 500 withdrawn by the proprietor has been debited to general expenses.