The accounting system of B. Ellen includes a sales journal, a purchases journal, a cash receipts journal, a cash payments journal and a general journal. The chart of accounts shows the following titles.

100 Cash at Bank 410 Sales Returns and Allowances 110 Accounts Receivable Control 420 Discount Received 115 Prepaid Insurance 150 Office Equipment 201 Accounts Payable Control 210 Loan Payable 300 B. Ellen, Capital 400 Sales 500 Purchases 503 Purchases Returns 510 Discount Allowed 550 Rent Expense 560 Insurance Expense 570 Sundry Expenses

During July, the transactions were as follows (ignore GST). July 3 6 Purchased inventory on credit from Kelly Ltd. $4400, Invoice 312, terms 1/10, n/30 8 Sold inventory on credit to Leschev Ltd, $4500, terms 2/20, n/60, invoice 532 11 Received a credit note from Kelly Ltd. for inventory returned due to a defective unit purchased on 6 July, $250 12 Issued a cheque (cheque no. 977) to Kelly Ltd for balance owing on invoice 312 13 Sold inventory for cash, $1,575 15 Paid $3,150 for a 12-month insurance policy. The policy is effective from 16 July 2019. Cheque no. 978 20 Purchased inventory on credit from F. Nunn, $3,690, invoice 506, terms 2/10, n/30 25 Received payment from Leschev in settlement of invoice 532 28 Issued cheque for Sundry expenses $ 2,500, Cheque no. 979

Required Record the transactions in the appropriate journals. Indicate how the postings would be made from the journals by entering the relevant posting references