=+5. *The system in force for the recording of the transactions of Jarrow &

Jersey Ltd. is that all invoices, whether for goods or for services, are entered in the Purchases Journal, the entries in that Journal being analysed to furnish the totals for posting to the Nominal and Real Accounts. Rule a Purchases Journal which would give the details required, enter the following invoices and show the totals under each heading:

1961 £

Jan. 1 Leek & Co.—^raw materials 176 4 Postmaster General—telephone 22 8 Leigh & Co. Ltd.—raw materials 283 15 Elecricity Board—light & power 157