Let's look at the item purchase sales manager car for $10,700 at
31 Oct X9.
But there is no where
in the question that says how the company pays for the purchase of
the sales manager's car. Ok. Let's assume it is paid for by
cheque.
The first entry in the accounting books will be in the
journal.
Dr
Vehicles a/c
$10,700
Cr Bank
a/c
$10,700
Being the purchase of sales manager's car (Mr Tan Jin Gu
S1873782Z) of $10,700 as at 31 Oct X9 and paid for by OCBC bank
cheque number 522-1-26738.
Next, this will be posted to the debit side in the Vehicles
a/c of the general ledger and credit side in the bank a/c in
the cash book.
The key issue is you write in your answer sales manager's car in
the vehicles a/c. Is
there a sales manager's car account in the general
ledger ? There cannot be a sales manager's
car account in the general ledger since the purchase of the
sales manager car is paid for by cheque !
Ok, there are more mistakes in your answer. I will let Deteq's
teacher to mark out the mistakes in RED INK and then he will post
it in the forum for all to see. OK. 
