(b) You are required to complete a purchases book and a purchases returns book from the following details, and then post the contents to the appropriate accounts in the appropriate ledger.

i. January 1 Credit purchases from L. Howard $500 ii. January 1 Credit purchases from R. Sage $350 iii. January 2 Credit purchases from C. Johnson $750 iv. January 2 Credit purchases from M. Dewar $600 v. January 3 Goods returned to C. Johnson $200 vi. January 3 Credit purchases from R. Sage $400 vii. January 3 Goods returned to R. Sage $100