Journal entries to correct the following are required, but the narratives can be omitted.

(a) Rent Received £430 have been credited to the Commissions Received account.

(b) Bank charges £34 have been debited to the Business Rates account.

(c) Completely omitted from the books is a payment of Motor Expenses by cheque £37.

(d) A purchase of a fax machine £242 has been entered in the Purchases account.

(e) Returns inwards £216 have been entered on the debit side of the Returns Outwards account.

(f ) A loan from G Bain £2,000 has been entered on the credit side of the Capital account.

(g) Loan interest of £400 has been debited to the Van account.

(h) Goods taken for own use £84 have been debited to the Purchases account and credited to Drawings.