The trial balance of supermarket fail to balance with the difference of sh 75000 being in the debit side. after a close scrutiny the following errors were found:
1. purchase of office equipment worth sh 90000 was debited to the purchase accounts.
2. purchase was under-cast by sh 55000.
3.bad debts of sh 16000 was wrongly on the debtors account.
4. cash receipt of sh 30000 for a debtor had been omitted.
5.motor vehicle account was under-cast by sh 28000 and so was the bank loan.
6.sales returns of sh 14000 were not recorded in the sales returns account.
7. discount received of sh 10000 from creditor were not recorded in the discounts received account.
1. prepare a journal entry to correct errors.