Show the journal entries necessary to correct the following errors:

(a) A sale of goods £678 to J Harris had been entered in J Hart’s account.

(b) The purchase of a machine on credit from L Pyle for £4,390 had been completely omitted from our books.

(c) The purchase of a van £3,800 had been entered in error in the Motor Expenses account.

(d) A sale of £221 to E Fitzwilliam had been entered in the books, both debit and credit, as £212.

(e) Commission received £257 had been entered in error in the Sales account.

(f) A receipt of cash from T Heath £77 had been entered on the credit side of the cash book and the debit side of T Heath’s account.

(g) A purchase of goods £189 had been entered in error on the debit side of the Drawings account.

(h) Discounts Allowed £366 had been entered in error on the debit side of the Discounts Received account.