1,3 I need the answer for these as quick as possible

Betty's Engineering has decided to write off the following debts: (a) Jim's Freight services, who owes Betty's Engineering $5,400, cannot be located. On 30 September Betty's Engineering made the decision to write off the debt. (b) Perkins Ltd is a customer of Betty's Engineering and owes the company $20,500. Perkins Ltd was declared bankrupt. On 13 December, a payment was received for 60 cents for every dollar owed, and no further amounts will be paid Prepare the general journal entry to record these two transactions. Narrations are required i E E DR CR DETAILS DATE The owner took home inventories that had a selling price of $500 and a cost of $250. Which of the following is the correct journal entry for this transaction? Select one: a. DETAILS DR CR $250 Drawings Inventories $250 O b. DR CR DETAILS $250 Cash at Bank $250 Inventories CR C DR DETAILS $500 $500 Drawings Inventories