You are to show the journal entries necessary to record the following items:

(a) 19X5 May 1 Bought a motor vehicle on credit from Kingston Garage for £6,790.

(b) 19X5 May 3 A debt of £34 owing from H Newman was written off as a bad debt.

(c) 19X5 May 8 Office furniture bought by us for £490 was returned to the supplier Unique Offices, as it was unsuitable. Full allowance will be given us.

(d) 19X5 May 12 We are owed £150 by W Charles. He is declared bankrupt and we received

£39 in full settlement of the debt.

(e) 19X5 May 14 We take £45 goods out of the business stock without paying for them.

(/) 19X5 May 28 Some time ago we paid an insurance bill thinking that it was all in respect of the business. We now discover that £76 of the amount paid was in fact insurance of our private house.

(g) 19X5 May 28 Bought machinery £980 on credit from Systems Accelerated.