An accountant made the following errors in journalizing sales of , merchandise on account in a single-column sales journal and in posting to the general ledger and the accounts receivable ledger. The errors were discovered at the end of the month, before the closing entries were journalized and posted.

Describe how to correct the errors.

P.0.6 Corrections involving a sales jour¬

nal and an accounts receivable ledger.

a. The sales journal was footed correctly as $31,190, but it was posted as a debit and credit for $31,910.

b. A sale correctly recorded at $74 to N. P. Horst was posted to his account as

$7.40.

c. A sale correctly recorded at $29 to N. A. Ayres was posted to her account as

$92.