31.8A The following extracts have been taken from the subsidiary books of the business owned by D. Jenkinson for the month of April 2017. Purchases Day Book Returns Outwards Day Book 3 W. Allen 7 J. Morris 17 T. Sage 24 F. Wilding Apr 14 W. Allen 29 T. Sage Apr 480 50 80 270 410 650 Cash Book (Credit side) Journal Discounts received Bank 9 T. Sage 690 195 389 322 Apr Apr 30 Creditor W. Allen Debtor W. Allen 30 180 18 F. Wilding 24 J. Morris 27 W. Allen 5 31 18 180 being transfer from sales ledger to purchases It should be noted that the balances in the accounts of D. Jenkinson's suppliers on 1 April 2017 were as follows: W. Allen J. Morris T. Sage F. Wilding 360 140 720 310 Required: (a) The name of the source document which will have been used for making entries in the () purchases day book (ii) returns outwards day book. (b) The name of two subsidiary books (other than those shown in the extracts above) which could form part of D. Jenkinson's accounting system. In the case of one of the subsidiary books chosen, explain its purpose. (c) The account of T. Sage in D. Jenkinson's purchases ledger for the month of April 2017. (The account should be balanced at the end of the month.) (d) D. Jenkinson's purchases ledger control account for the month of April 2017. (The account should be balanced at the end of the month.) (e) Advice for D. Jenkinson on two ways in which he might find the purchases ledger control account useful.