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

(a) Commissions Received £880 have been credited to Rent Received account.

(b) Bank charges £77 have been debited to Rent account.

(c) Completely omitted from the books is a payment of Sundry Expenses by cheque £23.

(d) A purchase of fixtures £478 has been entered in Purchases account.

(e) Returns inwards £833 have been entered on the debit side of the Returns Outwards account.

(f) A loan from R Smiley £5,000 has been entered on the credit side of the Capital account.

(g) Loan interest of £500 has been debited to Premises account.

(h) Goods taken for own use £250 have been debited to Purchases account and credited to Drawings.