You are responsible for compiling, in date order, the analysed purchases and purchase returns day books for Kerterama Ltd. The firm analyses its invoices and credit notes into two departments, Curtains and Cushions. At the end of the month you are required to post the analysed day books to the purchase and nominal ledgers and balance all purchase ledger accounts.

During the month of May 20-6 the following invoices and credit notes were received:

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May 3 Yorkshire Fabrics: invoice number 3015 Cushions 89.50, Curtains 420.76, plus VAT 89.30, invoice total 599.56 7 Kirk Mills Ltd: invoice number 1076 Curtains 704.20 plus VAT 123.24, invoice total 827.44 12 Yorkshire Fabrics: credit note number 139 Cushions 20.50, Curtains 58.26, plus VAT 13.78, credit note total 92.54 15 Venture Textiles: invoice number 3078 Cushions 186.30, Curtains 498.62, plus VAT 119.86, invoice total 804.78 18 Kirk Mills Ltd: credit note number KM47 Curtains 92.70 plus VAT 16.22, credit note total 108.92 20 Yorkshire Fabrics: invoice number 3025 Cushions 138.26, Curtains 394.78, plus VAT 93.28, invoice total 626.32 25 Venture Textiles: credit note number C480 Curtains 69.30, Cushions 28.52, plus VAT 17.12, credit note total 114.94 28 Kirk Mills Ltd: invoice number 1084 Cushions 115.78, Curtains 409.50, plus VAT 91.92, invoice total 617.20