26.3A Show the journal entries needed to correct the following errors: (a) Purchases E1,410 on credit from A. Ray had been entered in B. Roy's account. (b) A cheque of 94 paid for printing had been entered in the cash column of the cash book instead of in the bank column. (c) Sale of goods f734 on credit to D. Rolls had been entered in error in D. Rollo's account. (d) Purchase of goods on credit L. Hand 8819 entered in the correct accounts in error as 6891. (e) Cash paid to G. Boyd E64 entered on the debit side of the cash book and the credit side of G. Boyd's account. (f) A sale of fittings f320 had been entered in the Sales account. (g) Cash withdrawn from bank E200 had been entered in the cash column on the credit side of the cash book, and in the bank column on the debit side. (h) Purchase of goods f1,182 has been entered in error in the Furnishings account