a Show correcting journal entries, if appropriate, for the following errors. Subsidiary ledgers are used.

i Payment for motor vehicle $26 400 ($24 000 + $2400 GST) was processed to the office repairs account.

ii Discount of $77 ($70 + $7 GST) disallowed by Bel Kno, a supplier, as remittance arrived too late.

iii A receipt of $374 from a current credit customer, Yu Who Too, was incorrectly allocated to bad debts recovered through the cash receipts journal. GST had not been allocated.

iv J Bach’s remittance for $3300 was received in payment of the account for $3355, but the discount claimed was not allowed and was not entered in the cash receipts journal.

b The trial balance in figure 12.44 does not balance. Correct the errors and balance it.

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Accounts Payable Control Accounts Receivable Control Accumulated Deprec'n- Office Equipment Bad Debts Expense Bad Debts Recovered Bank Overdraft Capital Depreciation - Office Equipment GST Receivable GST Payable Trial Balance of W T Pooh as at 30 June 2022 Inventory [1 July 2021] Office Equipment Office Expenses Purchases Salaries Sales 3 000 17 000 1500 4 100 6 000 1 000 3 400 10 000 2 100 30 000 2 000 7 100 40 000 20 000 18 000 50 000 104 000 111 200