3. Rectify the following errors

(i) Credit sales to Mridula ₹5,000 were recorded as ₹5,400.

(ii) Credit purchases from Nayna ₹8,000 were recorded as ₹8,800.

(iii) Goods returned to Priya ₹12,000 were recorded as ₹12,200. 

(iv) Goods returned from Rashi ₹10,000 were recorded as ₹11,000.