You are an employee of Focus Lighting and you have been given the following information. All opening balances are as 1 May 20-9:

Purchase Ledger

£

Court Fabrics

- opening balance 314.68 Cr Walkers Ltd

- opening balance 428.90 Cr Yorkshire Supplies

- opening balance 294.24 Cr Sales Ledger Aladdin Lamps

- opening balance 826.92 Dr Megson Trading Co

- opening balance 493.30 Dr Supreme Designs

- opening balance 684.80 Dr Nominal Ledger Capital

- opening balance 10,725.76 Cr Machinery

- opening balance 16,580.50 Dr Purchases

- opening balance 9,492.96 Dr Purchase returns

- opening balance 683.52 Cr Sales

- opening balance 19,105.10 Cr Sales returns

- opening balance 574.68 Dr Sundry expenses

- opening balance 1,790.99 Dr VAT

- opening balance 812.80 Cr Bank - opening balance 1,920.85 During the month of May the following transactions took place:

Dr Focus Lighting Purchases Day Book Date 20-9 Detail Goods

£ p VAT

£ p Invoice total

£ p 2 May Yorkshire Supplies 392.12 68.62 460.74 4

Walkers Ltd 376.46 65.88 442.34 15 Court Fabrics 270.93 47.41 318.34 20 Walkers Ltd 404.80 70.84 475.64 25 Yorkshire Supplies 283.26 49.57 332.83 31 May 1,727.57 302.32 2,029.89 Purchases Returns Day Book Date Detail Goods VAT Total 20-9 '
£ p £ p £ p 12 May Yorkshire Supplies 49.50 8.66 58.16 13 Walkers Ltd 36.80 6.44 43.24 31 May 86.30 15.10 101.40 Sales Day Book Date 20-9 Detail Goods £ p VAT £ p Invoice total £ p 3 May Megson Trading Co 472.69 82.72 555.41 5 Aladdin Lamps 505.32 88.43 593.75 10 Megson Trading Co 372.12 65.12 437.24 15 Supreme Designs 250.69 43.87 294.56 20 Aladdin Lamps 649.83 113.72 763.55 22 Supreme Designs 340.69 59.62 400.31 26 Megson Trading Co 649.83 113.72 763.55 31 3,241.17 567.20 3,808.37 Sales Returns Day Book Date 20-9 Detail Goods £ p VAT £ p Total £ p 20 May Aladdin Lamps 69.60 12.18 81.78 29 Megson Trading Co 48.24 8.44 56.68 31 117.84 20.62 138.46 Payments received by £
Payments made by £
cheque cheque 4 May Megson Trading Co 246.65 3 May Sundry expenses 79.95 15 May Supreme Designs 342.40 5 May Walkers Ltd 228.00 24 May Aladdin Lamps 413.46 12 May Court Fabrics 157.34 23 May Machinery 750.75 29 May Yorkshire Supplies 147.12 30 May Walkers Ltd 200.90 You are required to:

(a) Open the appropriate ledger accounts and enter the balances as at 1 May 20-9.

(b) Enter the transactions which have taken place during the month of May to the appropriate ledger accounts and correct the running balance after each entry.