M & P Harris have divided their retail business into two departments: China and Cutlery. All items of stock are bought on credit. Their purchases and purchase returns for October were:

6 Oct Coghlin Supplies 10 china tea sets, list price £12 each, less trade discount 20 per cent 14 Oct Simmonds Services 6 canteens cutlery, list price £30 each, less trade discount 25 per cent 16 Oct Jenson Ltd 6 bone china dinner services, list price £25 each, less trade discount 15 per cent 18 Oct Coghlin Supplies 1 china tea set, invoiced on 6 October, was returned damaged and a credit note was issued Note: VAT at a rate of 10 per cent is to be included on all transactions.
You are required to:

(a) Rule up appropriate day books to record the above transactions with columns headed:
Date Name ofsupplier Total China Cutlery VAT

(b) Write up the day books and post to the personal and nominal accounts in the ledger.