Transactions 1. Motor vehicle cleaning expenses 120 had been recorded into motor vehicle account. 2. A Smart returned goods sold to him for 405. This transaction was debited to A Smart's personal account and credited to sales returns account. 3. 85 Stationery had not been dealt with in the books of account. 4. 5. A payment for electricity expense of 230 had been posted to the telephone account The insurance account was overposted by 500. Wages of 2,500 in the cash book, which had been posted as 2,000 in the wages account, compensated for this. Type of Error