Andrew Scott is a retailer selling newspapers and confectionery. On 29 February 20-8 the following trial balance was extracted from his books:

Capital Drawings Rent and rates Lighting and heating Advertising Motor expenses Wages and salaries Insurance Purchases Sales Creditors Motor vehicles Equipment Stock of goods: 1 March 20-7 Cash in hand Cash at bank

£

5,000 2.500 2,400 220 1,200 8.500 500 26,100 15,000 20,000 12,000 100 4,400 97,920

£

40,100 55,320 2,500 97,920 After preparation of the trial balance the following errors were discovered:

(i) 15 Jun

(ii) 13 Aug

(iii) 24 Sep

(iv) 30 Oct A payment of £200 hy cheque to D Smith, a creditor, had been debited to the account of D Smithson An invoice for the purchase of sweets and confectionery for £340 from RWallis and Co had not been entered in the books A payment for repairs to the motor vehicles of £500 had been entered in the motor vehicles account Andrew Scott had bought petrol for his own use costing £200; this had been entered in the motor expenses account You are required to:

(a) Prepare journal entries to correct these errors.

(h) Rewite the trial balance afterthe errors have been corrected.