9. Rectify the following errors:

(a) Furniture purchased for ₹10,000 wrongly debited to Purchases Account.

(b) Machinery purchased on credit from Raman for ₹20,000 was recorded through Purchases Book.

(c) Repairs on machinery ₹1,400 debited to Machinery Account.

(d) Repairs on overhauling of second-hand machinery purchased ₹2,000 was debited to Repairs Account.

(e) Sale of old machinery at book value of ₹3,000 was credited to Sales Account. 

(NCERT Numerical Q. 14)