For the following transactions, produce journal entries to correct the errors that have been made. No narratives are required.

(a) Business wages of £280 was entered in the machinery account by mistake.

(b) Sales on credit to S Painter for £89 were entered in both accounts as £98.

(c) Capital contributed from the owner of a machine worth £500 was credited to the sales account by mistake.

(d) Returns inwards of £32 from C Throup were entered on the wrong side of both accounts.

(e) Cash and cheques paid for insurance totalling £76 were treated as business expenses but it later transpired that half of this amount was for the owner’s private insurance.