12.2 K Norman has recently completed his draft financial statements for the year ended 31 March 20X3. The draft income statement shows a profit of $s 200 for the year. Subsequently he uncovered a number of mistakes and omissions in the draft accounts that are listed below: (0) Bank charges for March 20X3 of $20 had been omitted altogether. A credit note from a supplier of $341 had been entered in the returns outwards journal as $412. Returns inwards from a customer M Ninny $200 wrongly recorded in returns outwards journal. fiv) The purchase of a second hand delivery vehicle costing $1 800 has been debited to the delivery vehicle expenses account. Depreciation on motor vehicles is charged at the rate of 20% on cost. Cash received $200 from G Hanson was correctly entered in the cash book but had been credited to the account of G Harrison. (vi) Cash sales of $400 to Stephan wrongly recorded as a loan from him. REQUIRED (a) Prepare the journal entries necessary to correct the errors and omission. Show full journal entries including narratives needed to make the necessary corrections. (b) List down the type of error made in each of the above case