You are to enter up the purchases journal and the returns outwards journal 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.

19X7 May 1 7

10 18 95 25 31 Credit purchase from H Lloyd £119.

Credit purchases from the following: D Scott £98; A Simpson £114; A Williams

£25; S Wood £56.

Goods returned by us to the following: H Lloyd £16; D Scott £14.

Credit purchase from A Simpson £59.

Credit purchases from the following: M White £89; J Wong £67; H Miller £196;

H Lewis £119.

Goods returned by us to the following: J Wong £5; A Simpson £11.

Credit purchases from: A Williams £56; C Cooper £98.