27.13A Journalise the matters arising from the following items in the books of B. Danby, including the narrative in each case. Note that for this purpose cash and bank items may be journalised In the case of those items which gave rise to a difference in the trial balance you are to assume that the difference was previously recorded in a suspense account. (a) Discounts allowed during March amounting to 62 were posted to the credit of the dis counts received account. (b) The sales day book was overcast by 100. (c) The motor van standing in the ledger at 1,800 was exchanged for fittings valued at 1,400 plus a cheque for 700. (d) 470 has been included in the wages account and 340 in the purchases account. These amounts represent expenditure on an extension to the business premises. (e) A cheque for 86 received from C. Blimp and discount of 4 allowed to him were correctly recorded but, when the cheque was subsequently dishonoured, no further entries were recorded. (f) A cheque for 76 paid to D. Hood was correctly recorded in the cash book but was posted in error to D. I. Hoade's account as 67.