8. Give journal entries to record, with suitable brief narration, the following transactions: (i) P200, owing by S. Chin to the business, written off as bad debt. (ii) Purchases on credit of equipment, P1 200 for use in the business, from H. Lloyd. (iii) Correction of error in posting purchase of stock of stationery, P70 to the debit of Purchase account. (iv) Correction of error in posting P100 from the Purchase Returns Book to the credit of A. Rammer, the supplier. You may assume that a Suspense Account entry has been passed to make the Trial Balance agree.