32.2 Show the journal entries necessary to correct the following errors: (a) A sale of goods £412 to T More had been entered in T Mone's account. (b) The purchase of a machine on credit from J Frank for £619 had been completely omitted from our books. (c) The purchase of a computer for £550 had been entered in error in the Office Expenses account. (d) A sale of £120 to B Wood had been entered in the books, both debit and credit, as £102. Commission received £164 had been entered in error in the Sales account. (e) (f) A receipt of cash from T Blair £68 had been entered on the credit side of the cash book and the debit side of T Blair's account. (g) A purchase of goods £372 had been entered in error on the debit side of the Drawings account. (h) Discounts Allowed £48 had been entered in error on the debit side of the Discounts Received account. 32.3A show the journal entries needed to correct the following errors: (a) Purchases £1,410 on credit from A Ray had been entered in B Roy's account. (b) A cheque of £94 paid for printing had been entered in the cash column of the cash book instead of in the bank column. (c) Sale of goods £734 on credit to D Rolls had been entered in error in D Rollo's account. Purchase of goods on credit L Hand £819 entered in the correct accounts in error as £891. (d) (e) Cash paid to G Boyd £64 entered on the debit side of the cash book and the credit side of G Boyd's account. (f) A sale of fittings £320 had been entered in the Sales account. (g) Cash withdrawn from bank £200 had been entered in the cash column on the credit side of the cash book, and in the bank column on the debit side. (h) Purchase of goods £1,182 has been entered in error in the Furnishings account.