38. Rectify the following errors by passing Journal entries: 

(i) Old furniture sold for ₹500 has been credited to Sales Account. 

(ii) Machinery purchased on credit from Raman for ₹2,000 recorded through Purchases Book as ₹16,000.

(iii) Cash received from Rajat ₹5,000 was posted to the debit of Bhagat as ₹6,000.

(iv) Depreciation provided on machinery ₹3,000 was posted to Machinery Account as ₹300.