The accounts of P L Lorikeet revealed a number of matters that require attention and correction by general journal.

a Cash receipts journal totals for the month were posted to the general ledger only (not the subsidiary ledger) as debits to accounts receivable control $5000, sales $1000 and GST payable $95, and credits to bank $6045 and discount allowed $50. The correction and notation of the error should be made and authorised in the cash receipts journal. Show the impact on the accounts in general journal format of what would have been entered in the cash receipts journal.

b Payment of a creditor L Lilypool for $2860 has been posted incorrectly in the accounts payable subsidiary ledger to L Liverpool.

c A service/repair to the photocopier has been allocated and posted to office equipment when it should have been posted to maintenance of office equipment $693 ($630 + $63 GST).

d A remittance was received for $6699 from the account receivable W Melaleuca, who owed $6908 but had deducted a discount of $209 ($190 + $19 GST). This was not allowed, as the account was already two months overdue. Show in general journal format what would have been entered in the cash receipts journal.