2. Show the journal entries necessary to record the following items : A. The proprietor paid $ 100,000 into a bank account for the business and immediately withdrew $ 2,000 in Cash. B. William owes us $ 800, he is declared bankrupt and we received cash $ 100 and cheque $80 in full settlement of the debt. C. ABC owes us $ 500. He is unable to pay his debt. We want to take some of their office equipment at the value and cancel the debt. D. A computer was bought on credit for $ 2,100 from Compaq. This amount to be repaid in three equal payments at the end of each month. E. A computer costing $ 8,000 was purchased from Acer Co. Ltd. A down payment $ 560 was paid immediately by cash. F. Office furniture bought by us for $ 560 was returned to J&J Co. Ltd, as it was unsuitable. Full allowance will be given to us. G. Paid first installment to Compaq by Cash