You have found three specific errors in the accounts of E Poinsettia and they all need correction. Control accounts are used for receivables and payables.

ERROR 1 The tax invoice from L Redman for the purchase of stationery for $2453 ($2230 + $223 GST) was incorrectly recorded in the stationery account as $2354 ($2140 + $214 GST).

You are required to correct this error in the accounts of E Poinsettia by preparing:

a pro forma general journals showing:

i what the entry should have been ii what the erroneous entry was iii in general journal format, what the correction journal entry is b reversal and correcting general journals.

ERROR 2 A receipt of $4664 from an accounts receivable, Clarence Way, has been incorrectly processed to the debtors account of Clarence Rivers. Prepare the correction in the general journal of E Poinsettia.

ERROR 3 Two amounts had been incorrectly treated as sales: the sale of surplus computers at book value of $330; and the sale of a motor vehicle $14 380, which was the personal property of the owner, E Poinsettia. The owner had specifically sold the car through the business with the intention of the money remaining in the business.

Prepare the general journal to correct the accounts.