i want you to please explain why each entry goes where it goes in the t accounts please.

20.10 benji does not keep proper accounting records, and it is necessary to calculate her total purchases for the year ended 31 January 20X3 from the following information: Trade payables: 31 January 20X2 Let EXOS 31 January 20X3 130,400 171,250 Payment to suppliers 888,400 Cost of goods taken from inventory by Senji for her personal use 1,000 Refunds received from suppliers 2,400 Discounts received suneva estes no ussinsowed more 11,200 What should be the figure for purchases, in Senji's financial statements for the year ended 31 January 20X3