XYZ Ltd. found that an extra capital of $29,000 paid into the bank had been credited to Sales. Goods taken for own use worth $2,400 had been debited to General Expenses. Private insurance of $145 had been debited to the Insurance account. A purchase of goods from L. Moore for $1,140 was entered in the books as $1,040. Cash banked of $970 was credited to the bank column and debited to the cash column in the cash book. Cash drawings of $1,080 had been credited to the bank column of the cash book. Returns inwards of $530 from K. Clark had been entered in error in R. Thomas’s account. A sale of office furniture for $4,300 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.