Following errors affecting the accounts for the year 2018-19 were detected in the books of Das & Co., Meerut:
(i) Rent of proprietor's residence Rs. 5,000 was treated as sales of goods.
(ii) Rent of proprietor's residence Rs. 6,000 was debited to Rent Account.
(iii) Cash received from Rajesh Rs. 2,150 was credited to Brajesh.
Pass the rectifying Journal entries. State the nature of each of these mistakes.