Dullah Cash Stores uses the periodic inventory system for inventory and trades for cash only.

Transactions for December 20x6:

1 Bought goods from Lusitania Fish Products for R6 000 and paid by cheque.

2 Sold goods for cash, R2 000.

8 Paid electricity and water, R200.

Paid for stationery, R150.

Paid wages, R4 000.

9 Sold goods to B. Abrahams for cash, R280.

11 The owner took R200 cash for his personal use.

14 Bought goods from B & M Traders and paid by cheque, R1 500.

18 Received R5 000 less 5% cash discount for goods sold to B. Brown for cash.

20 Bought goods from N. Niels and paid by cheque, R15 000.

24 Sold goods to S. South for R2 000 and received a cheque for the amount.

You are required to:

Record the above transactions in the cash receipts journal and cash payments journal for

December 20x6 (ignore VAT).

Provide for these analysis columns:

• Cash receipts journal → Sales, interest expense.

• Cash payments journal → Purchases, sundry accounts.