You are to show the journal entries necessary to record the following items:

(a) 20X8 May 1 Bought a van on credit from Deedon Garage for £5,395.

(b) 20X8 May 3 A debt of £81 owing from P Knight was written off as a bad debt.

(c) 20X8 May 8 Office furniture bought by us for £610 was returned to the supplier Time was Ltd, as it was unsuitable. Full allowance will be given to us.

(d) 20X8 May 12 We are owed £320 by R Twig. He is declared bankrupt and we received £51 in full settlement of the debt.

(e) 20X8 May 14 We take goods costing £22 out of the business stock without paying for them.

(f) 20X8 May 28 Some time ago we paid an insurance bill thinking that it was all in respect of the business. We now discover that £62 of the amount paid was in fact insurance of our private house.

(g) 20X8 May 28 Bought machinery for £1,260 on credit from Electrotime Ltd.