B Mann has the following purchases for the month of May 19X4:

19X4 May 1 From K King: 4 radios at £30 each, 3 music centres at £160 each. Less 25 per cent trade discount.

„ 3 From A Bell: 2 washing machines at £200 each, 5 vacuum cleaners at £60 each, 2 dishwashers at £150 each. Less 20 per cent trade discount.

„ 15 From J Kelly: 1 music centre at £300 each, 2 washing machines at £250 each. Less 25 per cent trade discount.

,, 20 From B Powell: 6 radios at £70 each. Less 33V3 per cent trade discount.

„ 30 From B Lewis: 4 dishwashers at £200 each. Less 20 per cent trade discount.

Required:

{a) Enter up the purchases journal for the month. *

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

(c) Transfer the total to the purchases account.