TB - Errors

The following transactions occurred in Ali's business.

2002 $
Jan 1 Ali invested cash into the business 10000
2 The business bought a motor vehicle with cash 2000
3 The business purchased goods from Joe Ltd 1000
4 The business bought office equipment with cash 5000
5 The business purchased goods for cash 3000
6 The business paid salaries in cash 400
7 The business paid rental expense in cash 200
8 The business bought land with cash 1500

From the books of the company, the following T-accounts and Trial Balance were obtained.
These T- accounts contain errors.

Cash
2002 $ 2002 $
Jan 1 Capital 10000 Jan 2 Purchases 2000
4 Office equipment 5000 5 Purchases 300
6 Salaries 400
7 Rental 200

Capital
$ 2002 $
Jan 1 Cash 10000

Purchases
2002 $ $
Jan 2 Cash 2000
3 Shammu Ltd 1000
5 Cash 300

Shammu Ltd
$ 2002 $
Jan 3 Purchases 1000

Office Equipment
$ 2002 $
Jan 4 Cash 5000

Salaries
2002 $ $
Jan 6 Cash 450

Rental Expense
2002 $ $
Jan 7 Purchases 150
 Trial Balance as at 31 December 2002
Dr Cr
$ $
Cash 12100
Capital 10000
Purchases 3300
Shammu Ltd 1000
Office Equipment 5000
Salaries 450
Rental Expense 150
16000 16000

You are to
a. Identify the errors
b. Reprepare the T-accounts
c. Redraft the Trial Balance as at 31 December 2002.