Three errors have been found in the records of T O Dorrigo and require correction by general journal.

a The purchases account was used in error when a new photocopier (office equipment) was purchased for $19 382

($17 620 + $1762 GST).

b Neither prepayment of rates $950 nor accrual of wages $7990 had been reversed from the previous accounting period.

c The sales journal was posted as debits to sales $3070, GST payable $409, office equipment $1020 and a credit to accounts receivable control $4499.

You are required to prepare the correction journal entry, and reversal and correcting general journals.