Write journals to correct the following errors. These errors are not suspense account errors.
1. A payment of £4,000 for rent was incorrectly posted to the insurance account.
2. The cost of purchasing a delivery van, £12,400, is incorrectly debited to the motor expenses account.
3. The day's cash sales takings, £13,400, were not paid into the bank or entered into the cash book.
4. A payment of £400 for insurance has been entered in the cash book correctly but posted to the insurance account as £40. This is balanced by a transposition error in posting another payment into the motor expenses account where £480 was posted as £840?