LMN Ltd. identified that an extra capital of $28,000 paid into the bank had been credited to Sales. Goods taken for own use worth $2,700 had been debited to General Expenses. Private insurance of $155 had been debited to the Insurance account. A purchase of goods from N. Brown for $1,170 was entered in the books as $1,070. Cash banked of $1,090 was credited to the bank column and debited to the cash column in the cash book. Cash drawings of $1,140 had been credited to the bank column of the cash book. Returns inwards of $600 from S. Green had been entered in error in L. Thomas’s account. A sale of office furniture for $4,600 had been credited to Office Expenses.
 Requirement: Record the journal entries needed to correct these errors and describe the impact on the financial statements.