Self-test The following is a list of transactions of Julian for the month of July 2009.

5 July Bought goods on credit from Jay & Co. for £260.

8 July Bought goods on credit from T Williams for £660.

21 July Bought goods on credit from H Henry for £540.

26 July Bought goods on credit from J Jones for £200.

29 July Bought goods on credit from Green & Co. for £900.

All the above transactions are subject to VAT of 15 per cent which must be added to the cost price shown.

You are required to enter the above transactions into the purchases day book and indicate the accounts to be debited and credited.

In addition to the above transactions, Julian also returned certain goods to various suppliers. The following are the details:

2 July Returned goods to H Henry for £140.

23 July Returned goods to J Jones for £80.

VAT of 15 per cent is payable on these transactions.