A Rowland has the following purchases for the month of June 19X9:

19X9 June 2 From C Lee: 2 sets golf clubs at £250 each. 5 footballs at £20 each. Less 25 per cent trade discount.

„ 11 From M Elliott: 6 cricket bats at £20 each, 6 ice skates at £30 each, 4 rugby balls at

£25 each. Less 25 per cent trade discount.

„ 18 Erom B Wood: 6 sets golf trophies at £100 each, 4 sets golf clubs at £300. Less 33 V3 per cent trade discount.

” 25 From B Parkinson: 5 cricket bats at £40 each. Less 25 per cent trade discount.

„ 30 From N Francis: 8 goal posts at £70 each. Less 25 per cent trade discount.

Required:

(a) Enter up the purchases journal for the month.

(b) Post the items to the suppliers’ accounts.

(c) Transfer the total to the purchases account.