PQR Ltd. found that an extra capital of $34,000 paid into the bank had been credited to Sales. Goods taken for own use worth $3,000 had been debited to General Expenses. Private insurance of $170 had been debited to the Insurance account. A purchase of goods from D. Taylor for $1,200 was entered in the books as $1,100. Cash banked of $1,180 was credited to the bank column and debited to the cash column in the cash book. Cash drawings of $1,200 had been credited to the bank column of the cash book. Returns inwards of $660 from J. Davis had been entered in error in H. Wilson’s account. A sale of office furniture for $5,000 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.