Adel Enterprises is a small business buying and selling goods on credit. During the month of May 20-9 the following transactions took place:

3 May Bought goods from A Lucas £258, D Nicholas £326, V Cummings £302, all less trade discount 25 per cent 8 May Sold goods to M Dyson £172, B Dixon £95 12 May Returned goods to D Nicholas £48 18 May Bought goods from S Milner £135, R Sykes £148, all less trade discount 20 per cent 20 May Goods were returned to the firm by M Dyson £32 22 May Sold goods to A Bannister £196, E Rowe £269, B Dixon £138 24 May Returned goods to S Milner £25 28 May Sold goods to M Dyson £172, A Bannister £84 30 May Goods were returned to the firm by E Rowe £43 All transactions are subject to VAT at a rate of 10 per cent.

You are required to:

(a) Enter the above transactions in the appropriate day books.

(b) Glose the day books at the end of the month.

(c) Post to the personal and nominal accounts in the ledger and balance only the VAT account at the end of the month.