Pass Journal entries rectifying the following errors:
(i) A cheque for Rs. 10,000 was received from Ranjan on which Rs. 200 Cash Discount was allowed. The cheque was not honoured on due date and the amount of discount was credited to Discount Received Account.
(ii) Rs. 2,000 paid as wages for machinery installation was debited to Wages Account.
(iii) Rs. 5,000 received from Rakesh were credited to his Personal Account. The amount had been written off as had debts earlier.
(iv) Repair bill of machinery was recorded as Rs. 100 against the bill amount of Rs, 1,000.