Show the journal entries necessary to record the following items (narratives are not required).

(a) A debt owing to us by R Marshall for £60 is partly written off as bad, with a cash payment of 25p in the £ received in full settlement

(b) Owner takes goods out of the business worth £47 for personal use

(c) Machinery bought on credit for £172 from M Wainwright

(d) Machinery returned to Wainwright worth £31

(e) Total amount paid for annual heating is £800; however, it is now discovered that one-fifth of this relates to the owner’s personal electricity bill

(f ) Plant sold to H17 Ltd on credit for £425