326A Journal entries to correct the following are required, but the narratives can be omitted. pletely omitted from sith nor ratio e) Rent Received 430 have been credited to the Commissions Received account. b) Bank charges 34 have been debited to the Business Rates account. (d Completely omitted from the books is a payment of Motor Expenses by cheque 37. (d) A purchase of a fax machine 242 has been entered in the Purchases account. le) Returns inwards 216 have been entered on the debit side of the Returns Outwards account. Expenses account. edit, as 206. de of the cash book de of the Drawings Discounts Received A loan from G. Bain 2,000 has been entered on the credit side of the Capital account g) Loan interest of 400 has been debited to the Van account. )Goods taken for own use E84 have been debited to the Purchases account and credited to Drawings