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

Purchase Ledger

£

Fairburn & Lawson

- opening balance 372.48 Cr Pudsey & Co

- opening balance 436.50 Cr J C Vickers

- opening balance 295.76 Cr Sales Ledger Country Kitchens

- opening balance 1,562.84 Dr Handforth Interiors

- opening balance 1,849.62 Dr Woodcraft

- opening balance 2,638.96 Dr Nominal Ledger Capital

- opening balance 15,750.00 Cr Fixtures and fittings

- opening balance 17,520.00 Dr General expenses

- opening balance 2,893.74 Dr Purchases

- opening balance 12,620.95 Dr Purchase returns

- opening balance 993.51 Cr Sales

- opening balance 21,790.28 Cr Sales returns

- opening balance 254.60 Dr VAT

- opening balance 861.47 Cr Bank

- opening balance 1,159.29 Dr During the month of May the following transactions took place:

Homestyle Purchases Day Book Date Detail Goods £ p VAT £ p Invoice total £ p 5 May J C Vickers 412.35 72.16 484.51 7 Fairburn & Lawson 178.63 31.26 209.89 12 J C Vickers 220.00 38.50 258.50 19 Pudsey & Co 636.58 111.40 747.98 28 Fairburn & Lawson 135.89 23.78 159.67 31 May 1,583.45 277.10 1,860.55 Purchases Returns Day Book Date Detail Goods £ p VAT £ p Total £ p 16 May J C Vickers 68.23 11.94 80.17 28 Fairburn & Lawson 39.32 6.88 46.20 29 J C Vickers 54.58 9.55 64.13 31 May 162.13 28.37 190.50 Sales Day Book Date Detail Goods £ p VAT £ p Invoice total £ p 6 May Handforth Interiors 626.58 109.65 736.23 14 Country Kitchens 450.12 78.77 528.89 18 Woodcraft 372.63 65.21 437.84 22 Country Kitchens 405.43 70.95 476.38 24 Handforth Interiors 428.29 74.95 503.24 29 Woodcraft 564.75 98.83 663.58 31 May 2,847.80 498.36 3,346.16 Sales Returns Day Book Date Detail Goods VAT Total £ p £ p £ p 20 May Handforth Interiors 90.23 15.79 106.02 25 Country Kitchens 64.75 11.33 76.08 31 May 154.98 27.12 182.10 Payments received by £ Payments made by cheque £
cheque 4 May Handforth 2 May General expenses 74.62 Interiors 945.40 4 May J C Vickers 195.00 16 May Country 15 May Pudsey & Co 436.50 Kitchens 781.42 26 May Fairburn & Lawson 372.48 29 May Woodcraft 1,319.48 28 May General expenses 193.25 28 May 30 May J C Vickers Shop fittings 100.76 395.95 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.