Complete the columns to show the effects of the following transactions:

(a) Bought a motor van on credit £500.

(b) Repaid by cash a loan owed to P Smith £1,000.

(c) Bought goods for £150 paying by cheque.

(d) The owner puts a further £5,000 cash into the business.

(e) A debtor returns to us £80 goods. We agree to make an allowance for them.

(f) Bought goods on credit £220.
(g) The owner takes out £100 cash for his personal use.
(h) We pay a creditor £190 by cheque.