For the following transactions, produce journal entries to correct the errors that have been made. No narratives are required.

(a) Sales of goods for £200 have been credited to the motor vehicles account.

(b) Purchases of goods for cash £100 has not been entered in the ledger accounts.

(c) Sales of goods on credit of £82 to T White were entered by mistake in W Thite accounts.

(d) Returns outwards of £117 to M Chase were entered in both accounts as £171.

(e) A cash withdrawal from the bank of £32 was debited to the bank and credited to the cash account.