Complete the double entry for each of the following transactions:

a The owner of a business pays additional capital to the company;

the cash account is debited and it is credited to the __________.

b A business repays a loan; the cash account is credited and it is debited to the ___________.

c The provision for bad debts is reduced by £50; the provision for bad debts account is debited and it is credited to the __________.

d Drawings paid are credited to the cash account and debited to the ___________.

e A loss arising on the sale of a non-current asset is debited to the income statement and credited to the __________.

f Closing inventory is shown as a debit item on the statement of financial position and is credited to the ___________.

g A supplier allows a cash discount of £24; this is credited to the income statement and debited to the _____________.

h Costs of delivering goods to customers of £123 are incurred with Rodo Transport Ltd. This amount is credited to the Rodo Transport Ltd account and debited to the ___________.

i A customer returns goods as being unsatisfactory; the amount is debited to the sales account on the income statement. It is credited to the __________.

j The cost of buying a new non-current asset (a car costing

£20,000) has inadvertently been debited to the account for travelling expenses. To correct this error the travelling expenses account is credited and it is debited to the __________.

k How would the answer to (j) differ if the car had been bought on credit from BWM Garages Ltd?