Rectify the following errors :
(a) Furniture purchased for  10,000 wrongly debited to purchases account.
(b) Machinery purchased on credit from Raman for  20,000 was recorded through purchases book.
(c) Repairs on machinery  1,400 debited to machinery account.
(d) Repairs on overhauling of secondhand machinery purchased  2,000 was debited to Repairs account.
(e) Sale of old machinery at book value of  3,000 was credited to sales account.