‘Handyman’ is a local ‘Do it Yourself’ store which divides its purchases of stock into two main departments: General Household and Garden Accessories. Purchases on credit during the month of April 20-9 were:

2 Apr Self Paste Ltd Wallpaper supplies at list price £1,040, /es5 trade discount 20 per cent Emulsion paint at list price £1,600, less trade discount 15 per cent 15 Apr Green Fingers Ltd 12 patio furniture sets at list price £20 each, less trade discount 20 per cent 10 lawn mowers at list price £90 each, less trade discount 10 per cent 20 Apr G A Coleman & Son Plasterboard supplies at list price £220, less trade discount 10 per cent All transactions are subject to VAT at a rate of 10 per cent.
You are required to;

(a) Show clearly your calculations of the net amount to be invoiced by each supplier.

(b) Write up the purchases day book for the month and post the relevant totals to the personal and nominal accounts.