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

(a) Wages were overstated by £18 as were discounts received, coincidentally by the same amount.

(b) Drawings of £47 were entered in the sundry expenses account by mistake.

(c) A motor vehicle purchased by cheque for £300 was debited to motor expenses.

(d) Returns inwards of £32 from C Howe were mistakenly entered in the account of H Cowe.

(e) Purchases on credit from S Prince for £214 was undercast in both accounts by £29.