The audit of the books of Collin Drake, dealer in word processors, during the year to 30 April 2012 revealed the following errors and omissions:

(a) A sale invoiced to Sue Robert at £14,200 was recorded in the Sales Journal as £12,400.

(b) A purchase invoice of £16,450 from Tex Bros was omitted from the Purchases Journal.

(c) An invoice of £400, again from Tex Bros, but this time for stationery, was listed in the Purchases Journal.

(d) £11,500 received in respect of a debt written off in the previous year was credited to the Sales account.

(e) £16,000 paid on 1 August 2011 for office equipment was posted to the Stationery account. Such equipment is usually depreciated at 10% per annum on the straight-line method.

(f) Included in the Rent and rates account is £2,000 paid as property tax on Collin’s private residence.

Required: 

Set out the Journal entries necessary for rectifying each of the above errors.