Five errors have been found in the records of A V Kingfisher and require correction by general journal.

a Courier charges paid through the petty cash book $55 ($50 + $5 GST) were posted in the general ledger as office expenses. It should have been freight inwards. Prepare the correction journal.

b The balance day adjustment accrual for wages $7000 was erroneously put through the accounts as if it was the reversal. Correct this error with one journal.

c With the monthly standing journal for insurance, the insurance account was credited $500 and insurance prepaid was debited $500 through the accounts. If there is an error, then correct the error with one journal.

d The balance day adjustment for rent received in advance $2000 was processed as if it was the reversal. Correct this error with one journal.

e Tax invoice from S Ocean, a supplier, for the purchase of inventory on credit was erroneously entered and processed as $836 ($760 + $76 GST) when it should have been $638 ($580 + $58 GST). The entry for S Ocean in the subsidiary ledger was correct.

You are required to prepare:

i the correction journal entry, and ii reversal and correcting general journals.