You are to enter the following items in the books, post to personal accounts, and show the transfers to the general ledger.

2009 July 1 Credit purchases from: K Hill £380; M Norman £500; N Senior £106.

3 Credit sales to: E Rigby £510; E Phillips £246; F Thompson £356.

5 Credit purchases from: R Morton £200; J Cook £180; D Edwards £410; C Davies £66.

8 Credit sales to: A Green £307; H George £250; J Ferguson £185.

12 Returns outwards to: M Norman £30; N Senior £16.

14 Returns inwards from: E Phillips £18; F Thompson £22.

20 Credit sales to: E Phillips £188; F Powell £310; E Lee £420.

24 Credit purchases from: C Ferguson £550; K Ennevor £900.

31 Returns inwards from: E Phillips £27; E Rigby £30.

31 Returns outwards to: J Cook £13; C Davies £11.