prepare the correcting journal entries for each of the errors.narratives are not required.

(下面的问题,有些不太明白, 因为这是个附属题,需要更多的信息,请用X代替)谢谢

CREDIT SALES OF 4000 WEW DEBITED TO SALES AND CREDITED TO THE RECEIVABLES ACCOUNT

discounts allowed of 300 were credited to discounts received

the opening inventory was incorrectly recorded in the trial balance, the correct figure should have been 19000

sales returns of 500 were debited to purchases returns

the correct amount for motor expenses was 8300. the was correctly recorded in the bank account

lighting and heating expenses was overstated by 300