Self-test You are required to write up the purchases and purchases returns day books of Leon to record the relevant transactions set out below. You also need to show the ledger account for purchases for March 2009. VAT can be ignored.

2009 Transaction £

3 Mar Bought goods on credit from Jay 914 6 Mar Bought goods on credit from Emma 432 Returned goods to Jay 106 8 Mar Bought goods on credit from Jay 317 18 Mar Bought goods on credit from Jay 204 Paid cash for goods for resale 123 Returned goods purchased for cash 119 22 Mar Bought goods on credit from Emma 543 Paid for carriage inwards* on goods 169 25 Mar Bought goods on credit from Henry 802 26 Mar Returned goods purchased for cash 105 Discount received on purchase from Jay 182 31 Mar Bought goods on credit from Jay 167 Returned goods to Jay 198

* Carriage inwards must be charged to purchases.

Using the relevant day books, record all the above transactions and then enter the totals to the purchases account.