Prepare journal entries in proper form to correct the following. 

1. Credit note no. 964, for $120, received from A & Co., a supplier, has been posted to A. Cotter's account in error. 

2. Invoice no. 104, for $400, received from Hussain, a supplier, has not been entered in the purchases journal. 

3. Invoice no. 6789, for $150, sent to Maya, a customer, has been entered in the sales journal as $105. 

4 The purchase of a machine for use in the business, and costing $2300, has been debited to Purchases account in error. 

5. Credit note no. 23, for $68, sent to Hanife, a customer, has been omitted from the sales returns journal.