John Dickenson is the proprietor of a retail business which he has divided into two departments: Furniture and Electrical goods. His purchases on credit during the month of May 20-9 were:

5 May Overland Furniture Co Ltd 3 dining suites, list price £250 each, less trade discount 20 per cent 4 double beds, list price £150 each, less trade discount 33^ per cent 13 May Pelican Co Ltd 25 electric kettles, list price £20 each 5 electric toasters, list price £15 each 5 electric knives, list price £15 each all these purchases less trade discount 20 per cent 25 May Overland Furniture Co Ltd 24 dining chairs, list price £20 each, less trade discount 25 per cent All transactions are subject to VAT at a rate of 10 per cent.

You are required to;

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

(b) Rule up a purchases day book with the following columns:

Date Name ofsupplier Total Furniture Electrical VAT department department

(c) Write up the purchases day book for the month of May and post to the personal and nominal accounts in the ledger.