Record general journal entries to correct the errors described below. Assume that the incorrect entries were posted in the same period in which the errors occurred.

a. A freight cost of $57 incurred on equipment purchased for use in the business was debited to Freight In.

b. The issuance of a credit memo to Merino Company for $126 for merchandise returned was recorded as a debit to Purchases Returns and Allowances and a credit to Accounts Receivable, Merino Company.

c. A cash purchase of $114 of store supplies for the business was recorded as office supplies.

d. A cash sale of $92 to M. A. Marx was recorded as a sale on account.

e. A purchase of merchandise from Ames Company in the amount of $1,000 with a 30 percent trade discount was recorded as a debit to Purchases and a credit to Accounts Payable of $1,000 each.