A trial balance failed to agree. On investigation the following errors were found:
a. Wages of £250 have been credited in the cash account but no other entry has been made.
b. The credit side of the sales revenue account has been undercast by £100 and this is reflected in the balance brought down.
c. Purchases of £198 shown in the purchases account have been entered in the credit suppliers’ account as £189.
d. The drawings account contains a balance of £300, but this has been entered on the trial balance as £3,000.
e. Bank interest received of £86 has been credited in the bank account and the interest received account.

Required
Describe the entries needed to correct the above errors.