ERRORS NOT REVEALED BY THE TRIAL BALANCE

The following errors were found in the books of Joe Smart at the end of business on August 31,2019

1) Sale of old motor vehicle for $10000 had been posted to the Sales Account

2) Payment of general expenses by $110 cash had been entered in the books as $100.

3) $600 rent received by cheque had been debited to the rent received account and credited to bank.

4) Goods returned by althea smith, $480, had been credited to andrea smith account,

5) Both the drawings and discount received accounts had been over added by $40.

6) $150 Discount allowed to jones had not been recored in the books.

You are required to prepare journal entries to show the correction of the errors above.