account 問題，可以幫手嗎?

I need to correct the below errors by means of journal entries,?
1. the acquisition of an item of office equipment for $34600 had been incorrectly treated as a purchase and debited to the purchases account. (my ans: dr office equ. $34600, cr purchases $34600)
is there any problem in my answers? or u can give me anothers? 中文答案都無問題。