During the month of September 20-5 Oliver Stanley’s credit transactions were as follows:

2 Sep Sales to E Cowan £182 4 Sep Sales to R Douglas £357 5 Sep Purchases from H Pearce £440 less 20 per cent trade discount 10 Sep Sales to N Eddie £225 12 Sep Returns from E Cowan £14 13 Sep Purchases from P Stokes £360 less 25 per cent trade discount 17 Sep Sales to T Galloway £412 23 Sep Purchases from P Stokes £250 less 30 per cent trade discount 24 Sep Received credit note from H Pearce in respect of goods with list price of £50 26 Sep Sales to R Douglas £383 30 Sep Returns from T Galloway £33 All transactions are subject to VAT at a rate of 10 per cent.

You are required to write up Oliver Stanley’s sales, purchases, sales returns and purchases returns day books for the month of September 20-5.