Show the journal entries necessary to record the following items (narratives are not required).

(a) Motor van sold on credit to K Hodgson for £355

(b) A debt owing to us by T Fairhurst of £27 is written off as a bad debt

(c) Owner introduces personal car into business at a valuation of £295

(d) Office equipment bought on credit for £820 from S Merrills

(e) Some of the office equipment worth £75 purchased from Merrills is found to be faulty and returned to Merrills

(f ) Insurance paid by the business is found to contain £25 relating to the owner’s private insurance