4. (a) Prepare a Petty Cash Book on the Imprest System from the following: Rectification of Errors (b) Classify the following errors under the three categories - Errors of Omission, Errors of Commission and Errors of Principle. (i) Sale of furniture credited to Sales Account. (ii) Machinery sold on credit to Mohan recorded in Journal Properly but omitted to be posted. (iii) Goods worth 5,000 purchased on credit from Ram recorded in the Purchase Book as 500 . (iv) Purchase worth 4,500 from Mr. X not recorded in subsidiary books. (v) Credit sale wrongly passed through the Purchase Book