City Catering Company supplies the catering trade with a variety of products.

Credit sales during May were as follows;

4 May Bridge House Motel 20 sets of wine glasses at £7.50 per set 4 electric food processors at £90 each All less 20 per cent trade discount 10 May Cosy Cafe 18 china teasels at £12 per set less 25 per cent trade discount 1 microwave oven at £150 less 10 per cent trade discount 4 sets of assorted kitchen utensils at £8 per set less 20 per cent trade discount 15 May Sidlow Grange 100 dinner plates at £1.50 each 100 side plates at 75p each All less 20 per cent trade discount 17 May Bridge House Motel 4 non-stick frying pans at £15 each 2 pressure cookers (non-electric) at £25 each All less 15 per cent trade discount 26 May Riverside Hotel 8 Electric toasters at £30 each less 33^ per cent trade discount On 8 May Bridge House Motel returned 2 sets of glasses purchased on 4 May as they were found to be damaged and a full credit was given.

Note: vAt at a rate of 10 per cent is to be included on all transactions.

You are required to:

(a) Rule up appropriate day books to record the above transactions with columns headed:

Date Customer Total Kitchen Crockery Electrical VAT utensils and glass appliances

(b) Write up the day books and post to the personal and nominal accounts in the ledger.