Rectify the following errors by means of Journal entries:
(i) A cheque of Rs. 5,000 received from Ashish was dishonoured and was debited to Discount Account.
(ii) Purchases of Rs. 540 from Ramneek was written in Sales Book but was correctly posted to correct side to Ramneek’s Account.
(iii) Salary paid to Miss Yugakshi Rs. 1,000 was debited to her Personal Account as Rs. 900.
(iv) Furniture costing Rs. 500, purchased from Jyoti, was wrongly entered in Purchases Book as Rs 450.