RST Ltd. identified that an extra capital of $26,000 paid into the bank had been credited to Sales. Goods taken for own use worth $2,200 had been debited to General Expenses. Private insurance of $150 had been debited to the Insurance account. A purchase of goods from K. Hill for $1,110 was entered in the books as $1,010. Cash banked of $860 was credited to the bank column and debited to the cash column in the cash book. Cash drawings of $1,020 had been credited to the bank column of the cash book. Returns inwards of $470 from H. Baker had been entered in error in S. Turner’s account. A sale of office furniture for $4,000 had been credited to Office Expenses.
 Requirement: Record the journal entries needed to correct these errors and describe the impact on the financial statements.