A. Jones has the following credit purchases and credit sales for September: [marks 40] 2020 Sep 1. Sold to M. Marshall: brass goods N$24, bronze items N$36. All less 25% trade discount. Sold to R. Richards: tin goods N$ 70, lead items N$ 230. All less 33.333% trade discount. 9. Bought from C. Clarke: tin goods N$400 less 40% trade discount. 16. Bought from A. Charles: copper goods N$320 less 50% trade discount. 23. Sold to T. Young: tin goods N$50, brass items N$70, lead figures N$80. All less 20% trade discount. 31. Bought from M. Nelson: brass figures N$100 less 50% trade discount. Required: a) Write up sales and purchases day book b) Post the items to the personal accounts. c) Post the totals of the day books to the sales and purchases accounts. d) What are the books of prime entry within a business and why are they so called? illustrate your answer with suitable examples