The Trial Balance of a concern has agreed but the following mistakes were discovered after the preparation of final Accounts. (i) No adjustment entry was passed for an amount of 5,000 relating to outstanding rent. (ii) Purchase book was overcast by *2,000. (ii) 3,500 depreciation of Machinery has been omitted to be recorded in the book. (iv) 2600 paid for purchase of stationary has been debited to Purchase A/c.