Give the journal entries needed to record the corrections of the following. Narratives are required.

a) Extra capital of £ 10,000 paid into the bank had been credited to Sales account.

b) Goods taken for own use £ 700 had been debited to General Expenses.

c) Private insurance £ 89 had been debited to Insurance account.

d) A purchase of goods from C Kelly £ 857 had been entered in the books as £ 587.

e) Cash banked £ 390 had been credited to the bank column and debited to the cash column in the cashbook.

f) Cash drawings of £ 400 had been credited to the bank column of the cashbook.

g) Returns inwards £ 168 from M McCarthy had been entered in error in J Charlton's account.

h) A sale of a motor van £ 1,000 had been credited to Motor Expenses.