For each of the following transactions, prepare a correcting entry in the General Journal. Use the original date of the transaction as the date of correction. inlcude all accoints and eescriptions and chewue numbers. Jan. $6$Cash purchase of office stationery, $$87\mathrm{.}15,$ was charged to the Office Equipment account.Tan. $13$ Cheque #$19$ for $$61\mathrm{.}50$ issued to pay the phone bill. Charged theUtilities Expense account.Jan. $23$ Cheque for $$135$ received from customer Shara Curtis, for Invoice#$37.$ Credited to the Sales account.Mar. $17$ Purchased computer from Western Office Equipment Co$.$ for $$1,250$on $90-$day terms; Invoice #$2171.$ Debited Purchases account.Jun. $11$ Cheque for $$450$ received on account from Striker & Sons was cred$-$ited to the account of Jay Stryker & Co$.$Aug. $9$Cheque for $$144\mathrm{.}40$ issued as payment on account to Martin FriesenCo. was debited in error to the Purchases account.Oct. $3$Cheque for $$59$ to pay the phone bill was recorded incorrectly as $$95$