Goods costing $2,000, purchased on credit from C. Harvey, had been entered in the accounting records.

$300 of goods sold on credit to C. May had been incorrectly entered in the sales account but had been correctly entered in the account of C. May.

A vehicle expense of $2,000 had been posted to the vehicles account.

A discount received from F. Burton for $100 had been credited to the discount allowed in the cash book, and credited in the account of F. Burton.