The credit sales and purchases for the month of December 19X3 in respect of C Dennis & Son Ltd were:

Net, after VAT trade discount 10%

19X3 £ £

Dec 1 Sales to M Morris 140 14 99 4 Sales to G Ford Ltd 290 29 99 5 Purchases from P Hillman & Son 70 7 99 8 Purchases from J Lancia 110 11 99 14 Sales to R Volvo Ltd 180 18 99 18 Purchases from T Leyland & Co 160 16 99 28 Sales to G Ford Ltd 100 10 99 30 Purchases from J Lancia 90 9 Write up all of the relevant books and ledger accounts for the month.