During September 2022, R Cudgegong found that there were a number of errors and omissions made in the general ledger and the subsidiary ledgers. You are required to make the necessary journal adjustments as at 30 September 2022.

a A supplier’s tax invoice from D Cataract $462 ($420 + $42 GST) had been incorrectly posted from the purchases journal to the account of D Cordeaux.

b In the purchases journal, again, a tax invoice from L Burragorang for inventory had been entered and posted as $913

($830 + $83 GST) when it should have been $319 ($290 + $29 GST); periodic inventory system is used.

c A tax invoice from D Avon for major repairs to office equipment for $1765.50 ($1605 + $160.50 GST) had been incorrectly allocated to the non-current asset when it should have been to the expense account repairs and maintenance.

d Tax invoices for stationery $220 ($200 + $20 GST), photocopying $176 ($160 + $16 GST) and advertising $627 ($570 +

$57 GST) were omitted in error from the purchases journal for September.