Show the journal entries necessary to correct the following errors:

(a) A sale of goods £412 to T More had been entered in T Mone’s account.

(b) The purchase of a machine on credit from J Frank for £619 had been completely omitted from our books.

(c) The purchase of a computer for £550 had been entered in error in the Office Expenses account.

(d) A sale of £120 to B Wood had been entered in the books, both debit and credit, as £102.

(e) Commission received £164 had been entered in error in the Sales account.

(f) A receipt of cash from T Blair £68 had been entered on the credit side of the cash book and the debit side of T Blair’s account.

(g) A purchase of goods £372 had been entered in error on the debit side of the Drawings account.

(h) Discounts Allowed £48 had been entered in error on the debit side of the Discounts Received account.