SuLing Textiles imports and sells oriental items. During the month of October 20-9 the following transactions took place:

2 Oct Bought goods from Hongtay Supplies £508, T Ambala £364, Jade Gane £290, all less trade discount 15 per cent 4 Oct Sold goods to S Khan £193, Lotus Grove £250, J Kamran £138 7 Oct Returned goods to T Ambala £38 and Jade Cane £46 13 Oct Bought goods from Ali Raj £208, Hong Van £192, all less trade discount 12^ per cent 14 Oct J Kamran returned goods £26 15 Oct Sold goods to B Patel £175, S Khan £283 18 Oct Lotus Grove returned goods £65 20 Oct Bought goods from T Ambala £186, Hongtay Supplies £416, all less trade discount 15 per cent 25 Oct Returned goods £52 to Ali Raj 29 Oct Sold goods to J Kamran £98, B Patel £165 All items are subject to VAT at a rate of 10 per cent.

You are required to:

(a) Enter the above transactions in the appropriate day books.

(b) Glose the day books at the end of the month.

(c) Post to the personal and nominal accounts in the ledger and balance only the VAT account at the end of the month.