F Polk, after being in Bakery business for some years without keeping proper records, now decides to keep a double entry set of books. On 1 September 2021 he establishes that his assets and liabilities are as follows: Assets: Van 5,700, Fixtures 2,800, Stock 5,200, Debtors - P Mullen 105, M Abel 311, Bank 1060, Cash 85. Liabilities: Creditors - Syme Ltd 229, A Hill 80. He is not sure about Journal entries for the following transactions in September 2021 as follows: Sep 1: A debt of 105 owing from P Mullen was written off as a bad debt Sep 5: Office Fixtures originally bought by credit for 150 was returned to the supplier Syme Ltd., as it was unsuitable. Full allowance will be given for this. Recording Business Transactions BA30592E 2 | P a g e Sep 10: The business is owed 311 by M. Abel. He is declared bankrupt and we only received 180 cash in full settlement of the debt. Sep 18: Bought a Machinery from Brown Ltd. to use in the company. The total purchasing value of the machine is 1,800. The owner paid 100 cash, 500 by issuing a cheque and rest of the purchasing value would remain as credit. Sep 26 The owner paid half of the machinery debt to Brown Ltd. by issuing a cheque. Sep 28: The owner paid 130 an insurance bill via cheque thinking that it was in respect of the business. We now discover that 70 of the amount paid was in fact insurance of our private house. Required: You are required to show the Journal entries (only) (with narrative) necessary to record the following items which occur in Sep 2021.