The following sales and purchases were made by R Colman Ltd during the month of May 19X6.

Net VAT added 19X6 £ £

May 1 Sold goods on credit to B Davies & Co 150 15

>9 4 Sold goods on credit to C Grant Ltd 220 22

>5 10 Bought goods on credit from:

G Cooper & Son 400 40 J Wayne Ltd 190 19 14 Bought goods on credit from B Lugosi 50 5

» 16 Sold goods on credit to C Grant Ltd 140 14 9? 23 Bought goods on credit from S Hayward 60 6 99 31 Sold goods on credit to B Karloff 80 8 Enter up the Sales and Purchases Books, Sales and Purchases Ledgers and the General Ledger for the month of May 19X6. Carry the balance down on the VAT account.