Self-test You are required to draw up the necessary journal entries in the books of Merle to correct the following:

2009 20 May Machine repairs for £111 were posted to the plant and machinery account.

22 May Discount allowed of £49 was posted to the debit of discount received.

24 May A printer costing £820 was purchased for the office on credit from BB Stores, but the transaction has not yet been entered.

25 May Goods valued at £90 were returned to A Brown, but the return had been posted to the account of D Brown.

27 May A delivery van had been sold for £5,400 but the receipt was posted to sales.

30 May Rent received of £100 was posted to commission received.