The following transactions ofthe Wade Company for June 1984 relate to goods acquired on credit terms :

£

June I Purchases from D. Owen 1750 3 Purchases from S. Smith 875 8 Returns to D. Owen 90 13 Purchases from D. Owen 830 17 Purchases from R. Nelson 842 24 Returns to S. Smith 35 26 Purchases from R. Nelson 1240 28 Payment to D. Owen 1620 28 Discount received from D. Owen 40 Record the above transactions in the relevant books of prime entry and prepare journal entries to record the postings to the appropriate ledger accounts, including a memorandum purchase ledger control account.