The Great Outdoors Centre manufacturers a wide range of camping and leisure products at competitive prices. The business is divided into two main departments: Garden Furniture and Camping Equipment. Sales on credit during the month of May were:

Sales 5 May Dalesman Products 15 Explorer rucksacks at list price £22.70 each, all less trade discount 20 per cent 8 May Parkway Garden Centre 3 Rialto patio furniture sets at list price £65 each, 10 Luxury garden chairs at list price £15.50 each, all less trade discount 15 per cent.

16 May Sun Valley Campers 10 Trekker camping stoves at list price £29.00 each, all less trade discount 25 per cent 20 May Woodland Supplies 5 deck chairs at list price £9.00 each, 2 Challenger ridge tents at list price £49.50 each, all less trade discount at 15 per cent Sales returns 27 May Dalesman Products 1 Explorer rucksack invoiced on 5 May was returned because it was damaged; 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) Show your calculations for each transaction.

(b) Rule up a sales day book and sales returns day book for the month of May: enter the date, name of customer and amounts of money into the appropriate columns.

(c) Post to the personal and nominal accounts in the ledger.