PQR Ltd. identified that an extra capital of $19,000 paid into the bank had been credited to Sales. Goods taken for own use worth $1,750 had been debited to General Expenses. Private insurance of $125 had been debited to the Insurance account. A purchase of goods from B. Hall for $1,020 was entered in the books as $920. Cash banked of $640 was credited to the bank column and debited to the cash column in the cash book. Cash drawings of $810 had been credited to the bank column of the cash book. Returns inwards of $370 from A. Hill had been entered in error in J. Allen’s account. A sale of office furniture for $3,400 had been credited to Office Expenses.
 Requirement: Record the journal entries needed to correct these errors and describe the impact on the trial balance.