East Town Decorators have two separate departments, paints and wallpapers. The following information is available, for the 3-month period ended 30 September 2018. | | | $ | | :---------------- | :------ | ---: | | Revenue | Paints | 12000| | | Wallpapers | 8000 | | Purchases | Paints | 2000 | | | Wallpapers | 2500 | | Inventory 1 July 2018 | Paints | 2300 | | | Wallpapers | 1800 | | Inventory 30 September 2018 | Paints | 3100 | | | Wallpapers | 1600 | | Direct wages | | 6000 | | Direct expenses | | 4800 | On inspection of the ledger the following errors were found. 1 The purchase of paint from PP Limited, $5100, had been posted to the ledgers as $1500. 2 Direct wages, $600, paid in cash had been credited to the direct wages account and debited to the cash account. 3 Direct expenses included the purchase of an office computer, $800. REQUIRED

1. (a)Name the type of error in 1 to 3. 1 2.. 3...[3]
2. (b)Prepare journal entries to correct errors 1 to 3. Narratives are not required. General Journal | | Debit () | Credit () | | :---- | --------: | ---------: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |[6]
3. (c)The following additional information is available after the correction of all errors. 1 $4000 of direct wages relate to the paints department. 2 Direct expenses are apportioned to the paints department and wallpapers department in proportion to sales made. REQUIRED (c) Prepare the departmental trading account for the three months ended 30 September 2018 after the correction of all errors. Show the profit or loss for each department. East Town Decorators Departmental Trading Account for the 3 months ended 30 September 2018 | | Paints department ($) | Paints department () | Wallpapers department () | Wallpapers department ($) | | :---------------- | --------------------: | --------------------: | ------------------------: | ------------------------: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |[11]