Show the journal entries necessary to correct the following errors:
(a) A sale of goods £412 to T More had been entered in T Mone’s account.
(b) The purchase of a machine on credit from J Frank for £619 had been completely omitted from our books.
(c) The purchase of a computer for £550 had been entered in error in the Office Expenses account.
(d) A sale of £120 to B Wood had been entered in the books, both debit and credit, as £102.
(e) Commission received £164 had been entered in error in the Sales account.
(f ) A receipt of cash from T Blair £68 had been entered on the credit side of the cash book and
the debit side of T Blair’s account.
(g) A purchase of goods £372 had been entered in error on the debit side of the Drawings
account.
(h) Discounts Allowed £48 had been entered in error on the debit side of the Discounts Received
account.
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