Select from the alternative pro forma general journals shown in figures 12.45 to 12.48 the one that most accurately corrects the errors in the accounts of C Tallawudjah.

a A tax invoice selling inventory to an account receivable S River (subsidiary ledgers are used) $3663 ($3330 + $333 GST)

was incorrectly posted as $6633 ($6030 + $603 GST).

b The discount received closing journal at the end of the financial year was processed as debit profit and loss $250 and credit discount received $250.

c A computer system was purchased on credit for use in the business $5060 ($4600 + $460 GST). However, it was entered in the purchases journal and posted to the purchases account in error.

d Tax invoice from R Tweed $4972 ($4520 + $452 GST) for inventory was processed to import costs $2794 ($2540 +
$254 GST) in error. The subsidiary ledger was not affected by the error; only the control accounts were affected.

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1 2 3 4 Pro Forma General Journal of C Tallawudjah Accounts Receivable Control 2970 - S Rivers Sales GST Payable Accounts Receivable Control 6633 - S Rivers Sales GST Payable Reversal Accounts Receivable Control - S Rivers 3663 Sales GST Payable Correction Sales GST Payable Accounts Receivable Control 2970 - S Rivers Accounts Receivable Control - S Rivers 2700 GST Payable Sales 2970 6633 3663 2 700 270 2 700 270 2 700 270 6030 603 3 330 333 2970 2970