You are to enter up the purchases day book and the returns outwards day book from the following details, then to post the items to the relevant accounts in the purchases ledger and to show the transfers to the general ledger at the end of the month.

2007 May 1 Credit purchase from L Hoy £419.

4 Credit purchases from the following: N Hill £320; G Fry £140; L Pacioli £14; S Umma £94.

7 Goods returned by us to the following: L Hoy £38; N Hill £16.

10 Credit purchase from G Fry £315.

18 Credit purchases from the following: A Mole £190; S Fey £678; C Dod £532; G Ray £217.

25 Goods returned by us to the following: B Fell £161; G Fry £52.

31 Credit purchases from: L Pacioli £203; M Show £317.