JKL Ltd. identified that an extra capital of $52,000 paid into the bank had been credited to Sales. Goods taken for own use worth $3,900 had been debited to General Expenses. Private insurance of $215 had been debited to the Insurance account. A purchase of goods from P. Harris for $1,290 was entered in the books as $1,190. Cash banked of $1,540 was credited to the bank column and debited to the cash column in the cash book. Cash drawings of $1,560 had been credited to the bank column of the cash book. Returns inwards of $840 from R. Evans had been entered in error in T. Lee’s account. A sale of office furniture for $5,900 had been credited to Office Expenses.
 Requirement: Record the journal entries needed to correct these errors and describe the impact on the financial statements.