5.2 LO3 Draw up a sales book and a sales returns book for the following transactions, and show where the figures contained therein would be posted.

(a) January 1 Credit sales to D. Duck $500

(b) January 1 Credit sales to M. Mouse $1,000

(c) January 2 Credit sales to P. Luto $400

(d) January 2 Credit note issued to D. Duck $100

(e) January 3 Credit sales to W. Disney $750

(f) January 3 Credit sales to W. Coyote $450

(g) January 4 Credit note issued to W. Disney $150

(h) January 5 Credit sales to R. Runner $900

(i) January 6 Credit sales to W. Disney $750