20. Rectify the following errors:

(i) Total of one page of the Sales Book was carried forward to the next page as ₹2,785 instead of ₹2,587.

(ii) A cheque of ₹400 received from Mohan was dishonoured and had been posted to the debit side of the Allowance Account.

(iii) Return of goods worth ₹5,000 by a customer was entered in the Purchases Return Book.

(iv) Sum of ₹200 owed by X has been included in the list of Sundry Creditors.

(v) Sale of old furniture worth ₹430 was credited to the Sales Account as ₹340.