You are responsible for keeping the purchase, sales and nominal ledgers of David Williams. Open ledger accounts and enter the following balances as at 1 May 20-6:

In your ledger write up the double entry accounts to record the following transactions for the month of May 20-6. At the end of the month balance all the accounts.

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DR D. Morris R. Johnson Lewis Morgan G. Howard CR 296.74 402.90 560.50 738.42 Bank 7,250.96 Purchases 2,984.02 Purchase returns 309.62 Sales 9,650.38 Sales returns 272.60 Capital 7,618.90 Equipment 6,950.50 Value Added Tax 478.46