M. Essex is in business as a wholesale coal merchant. The following transactions took place during December 20X4:
1 Dec Balance at bank £5,000.
3 Dec Purchased goods on credit from English Coal for £400 plus VAT.

4 Dec Received an invoice for £240 plus VAT from Solihull Garage in respect of vehicle repairs on credit.
5 Dec Bought stationery costing £240 plus VAT and paid by debit card.
6 Dec Sold goods on credit to Black for £600 plus VAT.
7 Dec Bought goods on credit from Scottish Coal for £320 plus VAT.
8 Dec Paid wages by BACS of £350.
10 Dec Sold goods for £520 plus VAT and received a bank transfer for this amount.
11 Dec Purchased goods costing £720 plus VAT and paid by bank transfer.
12 Dec Sold goods on credit to White for £800 plus VAT.
13 Dec Received an invoice for £360 plus VAT from Solihull Garage relating to motor expenses incurred on credit.
14 Dec Bought goods for resale costing £480 plus VAT and paid by debit card.
15 Dec Purchased a motor vehicle on credit from Solihull Garage costing £4,000 plus VAT.
16 Dec Received telephone bill from English Telecom for £560 plus VAT.
17 Dec Sold a motor vehicle on credit to Solihull Garage for £2,000 plus VAT.
18 Dec Sold goods for £640 plus VAT and received a bank transfer.
19 Dec Paid insurance premium on vehicles of £720 by debit card.
20 Dec Purchased stationery for £160 plus VAT by debit card.
23 Dec Sold an old motor vehicle for £3,000 plus VAT and received a cheque for this amount.
28 Dec Received a bank transfer from Black for £680 after deducting £25 cash discount.
29 Dec Received a bank transfer from White for £905 after deducting £35 cash discount.
30 Dec Paid English Coal £450 by debit card after deducting cash discount of £20.
31 Dec Paid Scottish Coal £346 by debit card after deducting cash discount of £30.

Required
a. Write up the sales and purchases day books and the cash book using appropriate analysis columns where there is more than one transaction of the same type.
b. Make the necessary entries in the ledger.