3. A credit note for GHC1,000 had been entered as if it were an invoice a. A payment of GHC39,000 on 30th December for repairs of share had been entered in the Motor Vehicles account b. Proceeds from the issue of 100,000 shares at GHC0.70 per share had been correctly entered in the cash book but posted to the sales account c. Credit sales to Theodora GHC450,000 was debited to sales account and credited to her account in the sales ledger d. Rent paid GHC700,000 was posted into the Utility expense account e. Payments to creditors by cheque GHC235,000 was not recorded in the books at all although the receipts were given to the Accounts Clerk You are required to: Use Journal entries to record the correction of the errors