The following are the transactions of Susu Biribi Enterprise for the month of May 2021.

May 1: Purchased from Konadu on credit the following; 200 iron rods at Gh 20 each, 100 fillers at Gh 30 each and 1000 bags of cement at Gh 40 each.

May 3: Returned 20 iron rods, 30 fillers and 80 bags of cement to Konadu.

May 4: Sold to Edward on credit 300 bags of cement at Gh 52 each, 20 iron rods at Gh 25 each and 40 fillers at Gh 40 each.

May 8: Edward returned 60 bags of cement, 5 iron rods and 10 fillers to the business.

May 9: Purchased from Mathew on credit 120 crates of drinks at Gh 30 each.

May 10: Returned 20 crates of drinks to Mathew.

May 12: Sold the following on credit to Felicia; 200 bags of cement at Gh 55 each and 150 tins of oil at Gh 10 per tin.

May 18: Felicia returned 50 bags of cement and 20 tins of oil to the business.

May 20: Sold to Firdaws and Hameeda on credit the following; 95 iron rods at Gh 30 each, 110 bags of cement at Gh 56 each and 20 fillers at Gh 42 each.

May 25: Firdaws and Hameeda returned 5 iron rods and 20 bags of cement to the business.

May 28: Purchased from Morris on credit 100 bags of cement at Gh 45 each, 50 gallons of oil paint at Gh 90 each and 300 fillers at Gh 35 each.

May 30: Returned 10 bags of cement, 10 gallons of oil and 50 fillers to Morris.

From the information above, prepare the;

a. Sales day book

b. Purchases day book

c. Return inwards day book

d. Return outwards day book