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ed a One of the most important records in accounting is the General Journal is also known as Journal Proper . State any six uses of a General Journal 6 marks b. Show the journal entries necessary to record the following items. Bmarks 2017 Aprt Bought fixtures on credit from Bell and Co 1,153. 4 We take goods costing 340 out of the business stock without paying for them 9 68 of the goods taken by us on 4 April is returned back into stock by us. We do not take any money for the return of the goods. H Cowes owes us 640. He is unable to pay his debt. We agree to take some computer equipment from him at that value and so cancel the debt 12 18 Some of the fixtures bought from Bell and Co, 42 worth are found to be unsuitable and are returned to them for full allowance 24 A debt owing to us by P Lees of 124 is written off as a bad debt, 30 Office equipment bought on credit from Furniture Today Ltd for 1.710