(b) The Accounts Clerk of Mule Traders extracted a trial balance as at 31 December, 2018 but it failed to agree with debits being more than credit by Shs 22,410,000. On further scrutiny, the following errors were discovered. 1. Repairs of machinery, Shs 4.5 million had been charged to machinery account. 2. Sales journal had been under cast by Shs 6.5 million. 3. Purchase of a motor vehicle Shs 15 million was entered in the purchases account. 4. Payment Shs 7,877,000 to Mwamba, a supplier was properly recorded in Mwamba's account but was wrongly recorded in the cash book as Shs 7,787,000. . An incoming credit note Shs 8.8 million was properly recorded in the supplier's account but wrongly recorded in the purchases returns account as credit Shs 9.8 million. 6. Opening inventory was under cast by Shs 4.5 million. 7. Dividends received Shs 9 million were debited to directors salaries. This transaction was recorded correctly in the cash book. 8. Purchase of land Shs 9 million cash was omitted from the books. 9. Discounts received Shs 660,000 were debited to discounts allowed account. 5. 2 10. 11. Disposal proceeds from sale of machinery Shs 4.25 million were debited in the disposal account. A correct entry was passed in the corresponding account. Purchases Shs 9.7 million on credit from John Mwase were credited to Paul Mwase account. Required: (i) Prepare journal entries necessary to correct the above errors. (ignore narrations)