Urgent -accounting mistake in last fy

sujit (abc) (189 Points)

25 November 2014  

actual entry
debtors    100000 dr
   sales             90000 cr
   vat               10000 cr

entry done
debtors     100000 dr
   sales             85000 cr
   vat               15000 cr

how shall i rectify the error in fy 13-14

since it is a proprietorship firm
should i debit vat & credit capital a/c