1. Bkash Corp. hired a new accountant and the following errors were observed:

(a) Rent Received $430 have been credited to the Commissions Received account.

(b) Bank charges $34 have been debited to the Business Rates account.

(c) 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.

(e) Sales return $216 has been entered on the debit side of the purchase return account.

(f) Loan interest of $400 has been debited to the Van account.

(g) Cash taken for own use $84 has been credited to Drawings and debited to cash account. Instructions

Prepare the journal entry required to correct the errors in the above transactions.