A. Henriques has the following purchases and sales for May 2017:

2017 May 

1 Sold to M. Marshall: brass goods £24, bronze items £36. Less 25 per cent trade discount.
1 Sold to R. Richards: tin goods £70, lead items £230. Less 331/3 per cent trade discount.
9 Bought from C. Clarke: tin goods £400. Less 40 per cent trade discount.
16 Bought from A. Charles: copper goods £320. Less 50 per cent trade discount.
23 Sold to T. Young: tin goods £50, brass items £70, lead figures £80. All less 20 per cent trade discount.
31 Bought from M. Nelson: brass figures £100. Less 50 per cent trade discount.

Required:

(a) Write up the sales and purchases day books.

(b) Post the items to the personal accounts.

(c) Post the totals of the day books to the sales and purchases accounts.