During the month of May 20-8 Cyril Sanderson’s purchases on credit were as follows:

1 May Purchases from M Booth £296, less 20 per cent trade discount 4 May Purchases from J Price £492, less 25 per cent trade discount 8 May Purchases from B Ramsden £184, less 15 per cent trade discount 14 May Purchases from L Nelson £273, less 20 per cent trade discount 20 May Purchases from M Senior £158, less 15 per cent trade discount 25 May Purchases from D Rawdon £332, less 25 per cent trade discount All the above transactions are subject to VAT at 10 per cent.

You are required to:

(a) Write up the purchases day book for the month of May 20-8.

(b) Post to the personal and nominal accounts in the ledgers.