You are to enter up the sales, purchases and the returns inwards and returns outwards journals from the following details, then to post the items to the relevant accounts in the sales and purchase ledgers. The total of the journals are then to be transferred to the accounts in the general ledger.

19X6 May 1 Credit sales: T Thompson £56; L Rodriguez £148; K Barton £145.

„ 3 Credit purchases: P Potter £144; H Harris £25; B Spencer £76.

„ 7 Credit sales: K Kelly £89; N Mendes £78; N Lee £257.

„ 9 Credit purchases: B Perkins £24; H Harris £58; H Miles £123.