11 Provide the journal to correct each of the following errors: (1) A cash sale of $100 was not recorded (2) Rates expense of $500, paid in cash has been debited to the rent account in error. A non-current asset purchase of $1,000 on credit has been debited to the repairs expense account rather than an asset account (3) A rent bill of $1,200 paid in cash has been debited to the rent account as $1,400 and a casting error on the sales account has resulted in sales being overstated by $200 (4) A cash sale of $76 has been recorded as $67 (5) A cash sale of $200 has been debited to sales and credited to cash