Identify the type of error made in each of the following transactions.

(a) Motor expenses of £45 was mistakenly entered into the motor vehicles account.

(b) Purchase of equipment on credit for £340 was entered into the purchases account.

(c) Goods returned to C Morley worth £32 was debited to the account of C Morton.

(d) A payment of £18 made to creditor, P Infanti, was not entered in the accounts.

(e) Sales of £18 on credit to P Currie was debited to sales and credited to Currie’s account.