Give the rectifying entries of the following:
(i) Sales of Rs. 20,000 to Manoj was recorded as Rs. 2,000 in the Sales Book.
(ii) An amount of Rs. 25,000 spent for the extension of machinery has been debited to the Wages Account.
(iii) Discount received from Ram & Co. Rs. 350, has not been entered in the discount column of the Cash Book.
(iv) Goods of Rs. 3,000 sold to Mahesh were recorded in the Purchases Book.
[Hint: (iii) Dr. Ram & Co. and Cr. Discount Received A/c by Rs. 350.]