Emily McGregor has a small business which produces a wide range of educational toys and games. On 1 May 20-9 her sales ledger contained the following debtors:

£

A Butler 804.62 W Dyson 472.95 L Grainger 628.38 During the month of May the following transactions took place: Sales on credit Goods VAT Total May

£

£

£

2 WDyson 394.64 39.46 434.10 8 A Butler 418.83 41.88 460.71 17 L Grainger 626.90 62.69 689.59 Returns Inwards Goods VAT Total May

£

£

£

10 WDyson 62.72 6.27 68.99 27 L Grainger 48.34 4.83 53.17 Payments received by cheque May Discount allowed

£

Cheque value

£

16 A Butler 40.24 764.38 20 L Grainger 23.65 449.30 30 WDyson 31.42 596.96 You are required to:

(a) Open ledger accounts for all debtors and enter the balances as at 1 May 20-9.

(b) Enter the transactions which have taken place during the month of May to the appropriate ledger accounts and balance the accounts at the end of the month.

(c) Show the entries which would appear in the sales, returns inwards and VAT accounts in the general ledger.

(d) Prepare a sales ledger control account for May 20-9 and reconcile the balance with the total debtors balances in the sales ledger.