The following are the purchases daybook, and the purchases returns daybook for the business for the month of January 2021.

Purchases Daybook
Date	Creditor	Net (BD)	VAT (BD)	Gross (BD)
Jan 02, 2021	Karama plc	500	25	525
Jan 23, 2021	Karama plc	360	18	378
Jan 24, 2021	Sabeel Ltd	840	42	882

Purchases Returns Daybook
Date	Creditor	Net (BD)	VAT (BD)	Gross (BD)
Jan 12, 2021	Karama plc	60	3	63
Jan 29, 2021	Sabeel Ltd	40	2	42

From the above daybooks, you are required to:

1. Prepare the following creditors accounts for the month of January in the provided format, showing the balance of the account at the end of the month. (7 marks)

Karama plc

Sabeel Ltd

The following is the Sales daybook, for the business for the month of February 2021.

Sales Daybook
Date	Debtor	Net (BD)	VAT (BD)	Gross (BD)
Feb 11, 2021	Alsedri Tradings	4,200	210	4,410
Feb 19, 2021	Almarzooq co	3,800	190	3,990
Feb 28, 2021	Alhaddad plc	2,600	130	2,730
Total		10,600	530	11,130

2. Apply the rules of double entry bookkeeping to show the entries required in the general ledger for the above sales daybook. (6 marks)

General ledger
Ledger Account	Debit(BD)	Credit(BD)