John Haines is the proprietor of a retail business. His purchases on credit during the month of March 20-8 were as follows:

2 Mar Kenneth Ingram, Invoice number 67413 20 cassette tapes C120 at £1.30 each 50 cassette tapes C90 at 95p each 30 cassette tapes C60 at 75p each All less trade discount 15 per cent 4Mar Graham Clifton, Invoice number 49216 6 hand blenders at £9.90 each 10 food processors at £35.50 each 6 food mixers at £22.50 each 5 liquidisers at £10.25 each 6 electric knives at £12.00 each All less trade discount 20 per cent 8 Mar Stewart Brothers, Invoice number 2963 20 packs HP16 batteries at £1.20 per pack 50 packs EP12 batteries at £1.50 per pack 25 packs HP18 batteries at £1.75 per pack All less trade discount 25 per cent 16 Mar Frederick Rycroft, Invoice number F/5087 10 mens’ digital watches at £5.90 each 5 ladies’ digital watches at £4.90 each All less trade discount 10 per cent 24 Mar Robert Linton, Invoice number 38525 10 cassette recorders at £12.50 each 6 radio/cassette recorders at £27.25 each 6 pocket radios at £3.50 each 15 stereo radios at £15.80 each All less trade discount 33 V3 per cent 30 Mar Vincent Hood, Invoice number 2416 20 steam irons at £18.20 each 15 steam/spray irons at £22.50 each 10 travel irons at £7.70 each All less trade discount 20 per cent You are required to:

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

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