Rectify the following entries assuming that the narration in each case is correct: Date Particulars L.F. Amount Dr. (Rs) Amount Cr. (Rs) 2017 May 04 Building A/c Dr. 5,00,000 Brokerage A/c Dr. 10,000 To Bank A/c 5,10,000 (Purchase of building and payment of brokerage on its purchase) May 10 Drawings A/c Dr. 12,000 To Sales A/c 12,000 (Goods taken away by the proprietor for personal use) May 16 Filing Cabinet A/c Dr. 4,000 Electric Fan A/c Dr. 2,500 To Cash A/c 6,500 (Purchase of filing cabinet and an electric fan) May 18 Cash A/c Dr. 8,730 To Sales A/c 8,730 (Goods worth ₹ 10,000 sold at 10% trade discount and 3% cash discount) May 20 Bank A/c Dr. 10,000 To Naresh 10,000 (Receipt of 25 paise per rupee from the estate of Naresh who is declared insolvent) May 31 Bank Charges A/c Dr. 150 To Cash A/c 150 (Charges made by bank for its services)