Journalise the matters arising from the following items in the books of B Danby, including the narrative in each case. Note that for this purpose cash and bank items may be journalised. In the case of those items which gave rise to a difference in the trial balance you are to assume that the difference was previously recorded in a suspense account.

(a) Discounts allowed during March amounting to £62 were posted to the credit of the discounts received account.

(b) The sales day book was overcast by £100.

(c) The motor van standing in the ledger at £1,800 was exchanged for fittings valued at £1,400 plus a cheque for £700.

(d) £470 has been included in the wages account and £340 in the purchases account. These amounts represent expenditure on an extension to the business premises.

(e) A cheque for £86 received from C Blimp and discount of £4 allowed to him were correctly recorded but, when the cheque was subsequently dishonoured, no further entries were recorded.

(f) A cheque for £76 paid to D Hood was correctly recorded in the cash book but was posted in error to D I Hoade’s account as £67.