Karthik extracted the following trial balance from his books on 30 September 2019. Trial Balance at 30 September 2019 Debit Credit $ $ Revenue 18000 Purchases 15500 Capital 1200 Drawings 1050 General expenses 1720 Rent payable 200 Fixtures (at cost) 700 Provision for depreciation of fixtures 420 Trade receivables 1750 Trade payables 2100 Balance at bank 200 Inventory 1 October 2018 600 21 720 21720 On inspection of the books Karthik found the following errors. 1 Purchases on credit from Hannah, $600, had been recorded in the book of prime (original) entry and the account of Hannah as $900. 2 Rent payable of $450 had been posted to the general expenses account. 3 The purchase of fixtures, $800, had been recorded in the general expenses account. 4 A sale of goods on credit to Roy, $500, had been debited to the sales account and credited to Roy's account. REQUIRED

1. (a)Name the type of error in 1–4. 1 2 3 4[4]
2. (b)Prepare the journal entries to correct the errors 1 to 4. Narratives are not required. General Journal Debit $ Credit $[8]
3. (c)Prepare the corrected trial balance at 30 September 2019. Corrected Trial Balance at 30 September 2019 Debit $ Credit $ Revenue Purchases Capital Drawings General expenses Rent payable Fixtures (at cost) Provision for depreciation of fixtures Trade receivables Trade payables Balance at bank Inventory 1 October 2018[8]