Rectify the following errors :
(a) Depreciation provided on machinery Rs. 4,000 was not posted.
(b) Bad debts written *** Rs. 5,000 were not posted.
(c) Discount allowed to a debtor Rs. 100 on receiving cash from him was not posted.
(d) Discount allowed to a debtor Rs. 100 on receiving cash from him was not posted to discount account.
(e) Bill receivable for Rs. 2,000 received from a debtor was not posted.