Bryan Forbes is the owner of a small electrical business. During the month of February 20-9 he has the following purchases on credit:

2 Feb General Supplies Ltd, Invoice number G9054 12 electric razors at £19.70 each 5 electric wall clocks at £7.50 each All less trade discount 10 per cent 7 Feb Jones Manufacturing Ltd, Invoice number 37516 100 lamps lOOw at 65p each 50 lamps 75w at 55p each 25 lamps 60w at 45p each 15 lamps 40w at 35p each 10 lamps 15w at 30p each All less trade discount 20 per cent 15 Feb General Supplies Ltd, Invoice number G9168 10 electric wall clocks at £7.50 each 15 hairdryers at £9.90 each All less trade discount 10 per cent 22 Feb Thomas Dean Ltd, Invoice number 5073 25 battery torches B.65 at £1.75 each 20 battery torches B.50 at £1.50 each 10 battery torches B.45 at £1.25 each All less trade discount 25 per cent 28 Feb Peter Simmonds, Invoice number 06814 5 electric heaters Model S107 at £22.50 each 6 electric heaters Model S227 at £35 each All less trade discount 15 per cent You are required to:

(a) Show your calculations of the net amount to be invoiced by each supplier.

(b) Enter each invoice in the purchases day book for the month of February 20-9.

(c) Post to the suppliers’ personal accounts and transfer the total to the purchases account in the general ledger.