During January, the following transactions took place.

Jan $3$ Purchased goods on credit from P Moore full price $$1800,$ less $25\%$ trade discount

$6$ Cash purchases $$230$

$7$ Returned goods to P Moore full price $$200$

$8$ Cash sales $$650$

$10$ Credit sales to A Hill full price $$1400,$ less $20\%$ trade discount

$13$ Cash sales $$425$

$14$ Paid wages in cash $$85$

$15$ Paid general expenses by cheque $$45$

$16$ Paid cash into the bank $$800$

$17$ Credit purchases from B Wright $$840,$ less $20\%$ trade discount

$20$ Credit sales to C Parker $$900,$ less $20\%$ trade discount

$21$ A Hill returned goods full price $$160$

$24$ Alex Jones took cash $$60$ for private use

$25$ Paid a cheque to P Moore for amount owing $$1200,$ less $2\%$ cash discount

$27$ Repaid bank loan by cheque $$400$

$28$ Paid rent by cheque $$180$

$29$ Bought equipment on credit from J Carter $$500,$ invoice no P$74$

$30$ Alex Jones took goods $$200$ for private use

$30$ Received a cheque from C Parker for the amount owing for goods bought on $20$ January, less $2\mathrm{.}5\%$ cash discount

$31$ Interest on the bank loan $$54$

Prepare the following books of prime $($original$)$ entry for January $2018$:

i General journal

ii Three$-$column cash book

iii Purchases journal

iv Purchases returns journal

v Sales journal

vi Sales returns journal

Post the entries from the books of prime entry to the appropriate ledgers.