10. Following errors affecting the accounts for the year 2023-24 were detected in the books of Das & Co., Meerut:

(i) Sale of old furniture for ₹8,000 was treated as sales of goods.

(ii) Rent of proprietor’s residence ₹6,000 was debited to Rent Account.

(iii)) Cash received from Rajesh ₹7,150 was credited to Brajesh.

Pass the rectifying Journal entries. State the nature of each of these mistakes.