14. Rectify the following errors:

1. Furniture purchased for ₹10,000 wrongly debited to purchases account.
2. Machinery purchased on credit from Raman for ₹20,000 was recorded through purchases book.
3. Repairs on machinery ₹1,400 debited to machinery account.
4. Repairs on overhauling of second hand machinery purchased ₹2,000 was debited to Repairs account.
5. Sale of old machinery at book value of ₹3,000 was credited to sales account.