Elaine Rowe has a small business which produces a wide range of educational toys and games. During the month of October 20-9 the following transactions took place:

1 Oct Purchased goods on credit from E Smythe £326 less 20 per cent trade discount 3 Oct Sold goods on credit to B Marsh £126, L Young £65 and D Davey £38 5 Oct Purchases on credit from R Chalker £543, subject to 25 per cent trade discount 9 Oct Goods were returned by L Young £14 14 Oct Sales on credit toWPreston £124, M Dyson £273 16 Oct Returned goods to R Chalker with a list price of £48 18 Oct M Dyson returned goods £36 20 Oct Purchased goods on credit from M Trenholme £450, subject to 15 per cent trade discount 22 Oct Sold goods on credit to B Marsh £212 24 Oct Returned goods to M Trenholme with a list price of £50 26 Oct Sales on credit to V Reedman £ 173 28 Oct Goods were returned by B Marsh £28 29 Oct Purchases on credit from C Hemingway £398 less 10 per cent trade discount 30 Oct Sold goods on credit toWPreston £78, J Jackson £132 You are required to:

(a) Write up the sales, purchases, sales returns and purchase returns day books for the month of October 20-9.

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