DEF Ltd. found that an extra capital of $46,000 paid into the bank had been credited to Sales. Goods taken for own use worth $3,600 had been debited to General Expenses. Private insurance of $200 had been debited to the Insurance account. A purchase of goods from T. Brown for $1,260 was entered in the books as $1,160. Cash banked of $1,420 was credited to the bank column and debited to the cash column in the cash book. Cash drawings of $1,440 had been credited to the bank column of the cash book. Returns inwards of $780 from J. Thompson had been entered in error in P. Walker’s account. A sale of office furniture for $5,600 had been credited to Office Expenses.
 Requirement: Provide the necessary journal entries to correct these errors and explain the changes on the statement of comprehensive income.