C Phillips, a sole trader, has the following purchases and sales for March 19X5:

Mar 1 Bought from Smith Stores: silk £40, cotton £80. All less 25 per cent trade discount.

,, 8 Sold to Grantley: linen goods £28, woollen items £44. No trade discount.

,, 15 Sold to A Henry: silk £36, linen £144, cotton goods £120. All less 20 per cent trade discount.

„ 23 Bought from C Kelly: cotton £88, linen £52. All less 25 per cent trade discount.

„ 24 , Sold to D Sangster: linen goods £42, cotton £48. Less 10 per cent trade discount.

„ 31 Bought from J Hamilton: Linen goods £270. Less 33V3 per cent trade discount.

Required:

(a) Prepare the purchases and sales journals of C Phillips from the above.

(b) Post the items to the personal accounts.

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