Record entries in general journal form to correct each error described below. Assume that the incorrect entries had been posted, and that the corrections are recorded in the same fiscal period in which the error occurred.

a. A $428 cash purchase of merchandise from L. B. Pierce Company was recorded as a purchase on account.

b. The $1,920 cost of defective office equipment returned to the supplier was recorded as a credit to Purchases Returns and Allowances.

c. Transportation cost of $67 incurred on store equipment bought for use in the business was charged to Freight In.

d. Store supplies bought on account costing $84 were recorded as Purchases.