B Gray has the following purchases for the month of May 2008:

2008 May 1 From M Day: 4 DVD players at £36 each, 3 mini hi-fi units at £122 each. Less 20 per cent trade discount.

3 From L Hope: 2 tumble driers at £200 each, 5 vacuum cleaners at £40 each, 2 dishwashers at £160 each. Less 25 per cent trade discount.

15 From G Hill: 1 hi-fi unit at £400, 2 washing machines at £260 each. Less 15 per cent trade discount.

20 From R Vine: 6 DAB radios at £50 each. Less 30 per cent trade discount.

30 From E Brig: 4 dishwashers at £180 each. Less 10 per cent trade discount.

Required:

(a) Enter up the purchases day book for the month.

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

(c) Transfer the total to the purchases account.