You are to show the journal entries necessary to record the following items which occurred in May:

(a) May 1 Bought a motor bike on credit from Lakeside Garage for £5,500.

(b) May 3 A debt of £347 owing from T. Reason was written off as a bad debt.

(c) May 8 Office chairs bought by us for £600 were returned to the supplier UL Furniture Ltd, as they were unsuitable. Full allowance will be given to us.

(d) May 12 We are owed £300 by J. Day. He is declared bankrupt and we received £190 in full settlement of the debt.

(e) May 14 We take goods costing £60 out of the business inventory without paying for them.

(f) May 28 Some time ago we paid an insurance bill thinking that it was all in respect of the business.

We now discover that £40 of the amount paid was in fact insurance of our private house.

(g) May 28 Bought a trailer for £1,700 on credit from C-Land Ltd.