QUESTION $2[20$ MARKS$]$

The information below was extracted from the books of Oriental Enterprises for January $2021$

$2021$

January $1$ Credit sales to: B Yaone P$2,400$; M Seithamo P$1,260$; G Lame P$940.$

January $6$ Credit sales to: P Ndulamo P$1,820$; L Tiro P$2,030.$

January $10$ Goods returned to us by: B Yaone P$190$; F Seretse P$320.$

January $20$ Credit sales to B Masitara P$1,790.$

January $24$ Goods returned to us by L Tiro P$160$; B Masitara P$500.$

January $30$ Credit sales to T Yame P$3,020.$

REQUIRED:

Average inventory costof goods suld

a$.$ Prepare the sales daybook and the returns inwards daybook. $(10$ marks$)$

b$.$ Post the transactions to the customers' accounts.

$(10$ marks$)$