a Decrease the inventory column by $100 and decrease the owners’ capital column by $100.

b Reduce the bank column by $30 and charge an expense of $30 in the profit and loss column.

c No entry is required.

d Increase the cash at bank column by $400 and decrease the accounts receivable column by $400.

e Increase the plant and machinery column by $10 000 and decrease the cash at bank column by $10 000.

f No entry is required.