A Henriques has the following purchases and sales for May 19X6:

19X6 May 1 7

9 16 23 31 Sold to M Marshall: brass goods £24, bronze items £36. Less 25 per cent trade discount.

Sold to R Richards: tin goods £70, lead items £230. Less 33V3 per cent trade discount.

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

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

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

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

Required:

(a) Write up sales and purchases journals.

(b) Post the items to the personal accounts.

(c) Post the totals of the journals to the sales and purchases accounts?