Give the journal entries needed to record the corrections of the following. Narratives are not required.

(a) Extra capital of £12,000 paid into the bank had been credited to Sales account.

(b) Goods taken for own use £140 had been debited to Sundry Expenses.

(c) Private rent £740 had been debited to the Rent account.

(d) A purchase of goods from F. Smith £530 had been entered in the books as £350.

(e) Cash banked £620 had been credited to the bank column and debited to the cash column in the cash book.

(f) Cash drawings of £270 had been credited to the bank column of the cash book.

(g) Returns inwards £205 from N. Sturgeon had been entered in error in G. Milne’s account.

(h) A sale of an old printer for £70 had been credited to Office Expenses.