There are four errors in the records of C R Sherwood that require correction by general journal.

a The cash payments journal showed a payment to the account payable L Jacaranda of $3674 after deducting a discount of $99 ($90 + $9 GST). L Jacaranda contacted C R Sherwood and explained why the original amount of $3773 was still the total amount to be paid and why the $99 discount did not apply. This was accepted.

b The tax invoice for stationery received from P Peppermint was for $2585 ($2350 + $235 GST). However, it was entered and processed as $5280 ($4800 + $480 GST).

You are required to prepare:

i the correction journal entry, and ii reversal and correcting general journals.

c The tax invoice for service of the forklift truck $1804 ($1640 + $164 GST) should have been allocated and posted to vehicle expense. However, it was posted to the non-current asset account motor vehicles. Accounts payable and GST accounts were correctly treated.

d A receipt from accounts receivable C Darling $9097 was posted erroneously to the accounts payable C Darning $9097.