For each of the following transactions, state the type of error being made.

(a) Carriage inwards of £45 entered in both accounts as £67.

(b) Purchases on credit of £32 from S Nutt was debited to Nutt’s account and credited to purchases.

(c) Business insurance of £32 was actually a payment made for the owner’s private insurance.

(d) Sales on credit for £89 to J Morrissey were debited to the account of J Munson.

(e) Purchases of goods for resale was entered into a fixed asset account.