William Giles owns a retail store. During the month of May 20-8 the following transactions took place:

2 May Sold goods £282 on credit to F Spencer 4 May Sold goods £247 on credit to R Gordon 5 May Purchased stock on credit from Harold Tyler, list price £340 subject to trade discount of 20 per cent 9 May Sold goods £225 on credit to F Nelson 10 May Sold goods £190 on credit to J Stokes 12 May Purchased stock on credit from B Hobson, list price £360 less trade discount of 15 per cent 13 May Sold goods £414 on credit to T Marshall 15 May 17 May 18 May 20 May 22 May 24 May 25 May 26 May 28 May 30 May 31 May Purchases on credit from Harold Tyler, list price £220 subject to trade discount 20 per cent Sales on credit £350 to F Spencer Purchased stock on credit from J Douglas, list price £570 subject to trade discount of 33 V3 per cent Sold goods £174 on credit to J Marple Sold goods £195 on credit to R Gordon Purchases on credit from B Hobson, list price £290 subject to trade discount of 15 per cent Purchased stock on credit from A Sylvester, list price £416 less trade discount of 25 per cent Sales on credit £255 to C Barnes Purchases on credit from J Douglas, list price £318 less trade discount of 33 V3 per cent Sales on credit £124 to F Spencer Purchased stock on credit from T Norman, list price £280 less trade discount of 10 per cent You are required to:

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

(b) Post to the personal and nominal accounts as they would appear in the ledgers ofWilliam Giles.