Pass necessary Journal entries to rectify the following errors:
(i) A credit sale of Rs. 5,000 to Ram omitted to be recorded in the books.
(ii) Goods (Cost Rs. 2,000, Sale Price Rs. 2,400) taken by the proprietor were not recorded anywhere.
(iii) Goods sold for Rs. 350 to Hari on credit were omitted from the accounts although cash received subsequently from him stands posted to his credit.
(iv) A credit sale of old furniture to Mahesh for Rs. 500 omitted to be posted.
(v) On 31st March, 2019 goods of the value of Rs. 3,000 were returned by Hari and were taken into stock on the same date, but no entry was passed in the books.

Explanation