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The summarised statement of financial position of Crocky Mamba as at $31$st December $2021$ is as follows: $-$

Sh$.$ Sh$.$

Capital $(1$ January $2021)90,000$ Fixed Assets

Profit for the year $80,000$ Fixture fittings and equipment $24,000$

$170,000$ Less depreciation $10,00014,000$

Drawings

Motor vehicle $30,000$

Less: Depreciation $8,00022,000$

Current liabilities Current Assets

Creditors $29,800$ Stock $60,000$

Suspense account $20030,000$ Debtors $34,000$

$104,000\_\_\_\_\_\_\_$ Bank $10,000$

$140,000140,000$

Subsequently the following errors were discovered: $-$

$1.$ A debit balance of Kshs$\mathrm{.}800$ for P$.$ Mac was omitted from debtors.

$2.$ An entry of Kshs$\mathrm{.}200$ returns outwards was made in error in sales book instead of purchases returns book.

$3.$ The purchases day book had been under cast by Kshs$.1,600.$

$4.$ A new calculator costing Kshs$\mathrm{.}12,000$ had been debited to repairs account $($depreciation on fixtures, fittings and equipment is $15\%$ on cost$).$

$5.$ A cheque for Kshs$\mathrm{.}500$ paid to J$.$ Opiyo $($creditor$)$ was correctly entered in the cash book but credited to his account.

$6.$ A bad debt of Kshs$\mathrm{.}500$ should have been written off but this was not done.

$7.$ Goods valued at Kshs$\mathrm{.}4,000$ were taken by Crocky Mamba for his personal use and no entry has been made in the books.

$8.$ Kshs$\mathrm{.}1,800$ discount received had been correctly entered in cash book but had been posted to the wrong side of discounts received account.

Required;

a$)$ Journal entries to correct the errors

b$)$ Statement of adjusted profit

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