During the year ended 30 June 2012 Jeremy Transporters entered into the following transactions:

(a) Bob Salmon, a customer experiencing cash flow problems, hands in his vehicle valued at £15,000 in part settlement of the amount of £18,000 due from him. Jeremy agrees to waive the remainder of the debt.

(b) £12,000 was paid to repair a vehicle. It was agreed that 50% of the cost of repair should be deducted from the salary of the foreman whose negligence necessitated the repair. Accordingly, from November 2011, for eight months the foreman was paid a salary of £2,400 per month instead of £3,000 per month. The part recovery of the repair bill, and the amount yet to be recovered, need to be accounted for.

(c) A vehicle acquired at a cost of £28,000 and written down to £15,000 was taken over by the owner for personal use.

Required: 

Set out the journal entry necessary to account for each of the above transactions.