^{You will see the five errors you are required to Write out the journal entries but take in consideration which would correct these errors.}

^{(a) A business receives an invoice for $250 from a supplier which was omitted from the books entirely.}

^{(b) Repairs worth $150 were incorrectly debited to the non-current asset (machinery) account instead of the repairs account.}

^{(c) The bookkeeper of a business reduces cash sales by $280 because he was not sure what the $280 represented. In fact, it was a withdrawal on account of profit.}

^{(d) Telephone expenses of $540 were incorrectly debited to the electricity account.}

^{(e) A page in the sales day book has been added up to $28,425 instead of $28,825.}