Rectify the following errors:
(i) The total of one page of Sales Book was carried forward as Rs. 371 instead of Rs. 317.
(ii) Rs. 540 received form Yatin was posted to the debit of his Account.
(iii) Purchases Returns Book was overcast by Rs. 300.
(iv) An item of Rs. 1,062 entered in Sales Return Book had been posted to the debit of customer who returned the goods.
(v) Rs. 1,500 paid for furniture purchased had been charged to ordinary Purchase Account.