Show the journal entries necessary to record the following items:

Apr 1 Bought office furniture on credit from Durham Brothers Ltd £1,400.

4 We take goods costing £270 out of the business inventory without paying for them.

9 £90 of the goods taken by us on 4 April are returned back into inventory by us.

We do not take any money for the return of the goods.

12 M. Sharp owes us £460. He is unable to pay his debt. We agree to take some display cabinets from him at that value and so cancel the debt.

18 Some of the items of office furniture bought from Durham Brothers Ltd, £36 worth, are found to be unsuitable and are returned to them for full allowance.

24 A debt owing to us by T. Lyle of £80 is written off as a bad debt.

30 Computers bought on credit from OTF Ltd for £2,300.