Show the journal entries needed to correct the following errors:

(a) Purchases £1,410 on credit from A. Ray had been entered in B. Roy’s account.

(b) A cheque of £94 paid for printing had been entered in the cash column of the cash book instead of in the bank column.

(c) Sale of goods £734 on credit to D. Rolls had been entered in error in D. Rollo’s account.

(d) Purchase of goods on credit L. Hand £819 entered in the correct accounts in error as £891.

(e) Cash paid to G. Boyd £64 entered on the debit side of the cash book and the credit side of G. Boyd’s account. (f ) A sale of fittings £320 had been entered in the Sales account.

(g) Cash withdrawn from bank £200 had been entered in the cash column on the credit side of the cash book, and in the bank column on the debit side. 

(h) Purchase of goods £1,182 has been entered in error in the Furnishings account.