31. Rectify the following errors:

(i) Sale of old furniture worth ₹3,000 treated as sales of goods.

(ii) Sales Book added ₹5,000 short.

(iii) Rent of proprietor’s residence, ₹6,500 debited to Rent Account.

(iv) Goods worth ₹11,970 returned by Manav posted to his debit as ₹11,790.

(Delhi)