Extra capital of Sh.100,000 paid into the bank had been credited to sales

b) Goods taken for own use Sh.7,000 had been debited to insurance account

c) Private insurance Sh.890 had been debited to insurance account.

d) A purchase of goods from C. Kelly Sh.8,570 had been entered in the books as Sh.5,870.

e) Cash banked Sh.3,900 had been credited to the bank column and debited to the cash column in the cash bank

f) Cash drawings of Sh.4,000 had been credited to the bank column f the cashbook

g) Returns inwards Sh. 1,680 from McCarthy had been entered in error in J. Charlton's account.

h) A sale of a moto van Sh.10,000 had been credited to motor expenses.