Joseph Stephenson is a trader. During the month of April 20-8 sales on credit were made to the following;

£

250 178 490 155 212 364 2 Apr Sales to J Wilson 5 Apr Sales to K Allen 10 Apr Sales to F Stones 15 Apr Sales to R Lockwood 22 Apr Sales to B McKenzie 30 Apr Sales to M Newman All transactions are subject to VAT at 10 per cent.

You are required to:

(a) Write up the sales day book for the month of April 20-8.

(b) Post to the personal and nominal accounts in the ledgers to complete the double entry.