Following errors affecting the accounts for the year 2015 were detected in the books of Dasand Co., Meerut:
i. Sale of old furniture for Rs.5,000 was treated as sales of goods.
ii. Rent of proprietor’s residence Rs.6,000 was debited to Rent Account.
iii. Cash received from Rajesh Rs.2,150 was credited to Brajesh.
Pass the rectifying Journal entries. State the nature of each of these mistakes.