The following errors were discovered on the books of A-Line Distributors. Record correcting entries, complete with detailed explanations, for these errors. The dates of the original transactions appear in parentheses. Find what will credit and debit for these entries.

(a) $67 was debited to Office Equipment but should have been debited to Office Supplies Expense. (December 3)

(b) $25 was debited to Advertising Expense instead of Postage Expense. (December 5)

(c) $250 was charged to the Insurance on Stock account instead of the Insurance on Building account. (December 10)

(d) The total of cash sales for the day, $4,250, was credited to Purchases instead of Sales. (December 14)

(e) $210.52 for gas and oil for the truck was charged to the Vehicles account instead of Delivery Expense. (December 18)

(f) An invoice for the purchase of warehouse supplies ($117.30) and office supplies ($141.70) was debited to Purchases. (December 2)