Give the Journal entries for the following transactions:
(a) A. Fale owes £120 but as he is unable to pay we write off the debt as bad.
(b) An entry in the Sales Day Book for £140 has been incorrectly posted to the account of B. Udo instead of B. Udom. Make the correction.
(c) Goods costing £72 have been withdrawn for personal consumption. Charge to Drawings.
(d) The credit purchase of machinery costing £160 from Argus & Jones Ltd.
(e) A purchase of Office Stationery has been included in the Purchase Book as ordinary purchases. The amount involved is £15. Make the correction.