GHI Ltd. found that an extra capital of $24,000 paid into the bank had been credited to Sales. Goods taken for own use worth $1,900 had been debited to General Expenses. Private insurance of $140 had been debited to the Insurance account. A purchase of goods from E. Walker for $1,070 was entered in the books as $970. Cash banked of $750 was credited to the bank column and debited to the cash column in the cash book. Cash drawings of $920 had been credited to the bank column of the cash book. Returns inwards of $430 from W. Brown had been entered in error in M. Thompson’s account. A sale of office furniture for $3,700 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.