The following errors were discovered in the books of the Deep Appreciation Company during the current year, before the books were closed as at 31 December.

1. Depreciation of $2140 relating to machinery was incorrectly credited to the accumulated depreciation - buildings account.

2. A machine with a cost of $22 500 and accumulated depreciation to the date of sale of $16 000 was sold for $8000. The sale was recorded by debiting the cash at bank account and crediting the machinery account for $8000.

3. The cost of delivery equipment purchased on 1 July for $7900 was debited to the purchases account. The equipment has a useful life of four years and estimated residual value of $900. Straight-line depreciation is used for delivery equipment.

4. The cost of installing lighting in the company car park ($12 000) was charged to the maintenance expense account on 4 January, the date of purchase. The lights have a useful life of eight years and no residual value. Assume straight-line depreciation.

Prepare general journal entries to correct the errors (if there are any).