Give the journal entries needed to record the corrections of the following. Narratives are not required.

(a) Extra capital of £10,000 paid into the bank had been credited to Sales account.

(b) Goods taken for own use £700 had been debited to General Expenses.

(c) Private insurance £89 had been debited to Insurance account.

(d) A purchase of goods from C Kelly £857 had been entered in the books as £587.

(e) Cash banked £390 had been credited to the bank column and debited to the cash column in the cash book.

(f) Cash drawings of £400 had been credited to the bank column of the cash book.

(g) Returns inwards £168 from M McCarthy had been entered in error in J Charlton’s account.

(h) A sale of a van for £1,000 had been credited to Motor Expenses.