Following errors are discovered in the books of Sh. Ram Lal. Make the necessary entries to rectify them:
(i) Purchases Journal was undercasted by Rs. 2,150.
(ii) Rs. 500 received from K. Krishna was debited to his account.
(iii) An amount of Rs. 3,000 withdrawn by the proprietor of the firm for his personal use was posted to the Travelling Expenses Account.
(iv) An amount of Rs. 175 for a credit sale to R. Gopalan correctly entered in the Sales Book, has been debited to his account as Rs. 157.