Below are the PLCA and Purchases Account for ENsync Ltd prepared by the junior account clerk for your review: Purchases returns Discount received Payments to creditors Bal c/d PLCA 2,000 Bal b/d 30,000 3,400 Refund from suppliers 3,000 65,600 Credit purchases 89,500 50,000 Set-off 1,500 Purchases Account Cash purchases 112,700 Bal c/d (P&L) 200,000 Credit purchases 89,500 Drawings 2,200 Which items are placed incorrectly?