A Henriques has the following purchases and sales for May 2006:

2006 May 1 Sold to M Marshall: brass goods £24, bronze items £36. Less 25 per cent trade discount.

7 Sold to R Richards: tin goods £70, lead items £230. Less 33 per cent trade discount.

9 Bought from C Clarke: tin goods £400. Less 40 per cent trade discount.

16 Bought from A Charles: copper goods £320. Less 50 per cent trade discount.

23 Sold to T Young: tin goods £50, brass items £70, lead figures £80. All less 20 per cent trade discount.

31 Bought from M Nelson: brass figures £100. Less 50 per cent trade discount.

Required:

(a) Write up the sales and purchases day books.

(b) Post the items to the personal accounts.

(c) Post the totals of the day books to the sales and purchases accounts.