The following credit purchases transactions made by Araliya Enterprises should be journalized. 2018 January 5 - Credit purchases from Kumara (Purchase invoice No 100) - 100 Kg of sugar @ Rs. 130/- per Kg

- 50 Kg of salt @ Rs. 60/- per Kg

- 200 tea packets @ Rs. 80/- each Trade discount is 10% 2018 January 7 - Goods purchased on credit from Naleen (Purchase invoice No 101)

- 50 T shirts @ 500/- each

- 100 shirts @ 800/- each Trade discount is 5% 2018 January 15 - Bought 4 tables on credit @ 20,000 each for business usage from Saman Enterprises. (Not for selling purpose)

2018 January 6 - Goods returned to Kumara - Sugar 40 Kgs - Salt 30 Kgs 2018 January 10 Following goods were returned by the company to Naleen with the debit note No 1000 - T shirts 10 - Shirts 5 Feb 5: Credit purchase from Kamal Rs. 50,000 (Purchase invoice No 001) Feb 10: Cash purchase from Nimal Rs. 20,000 (Receipt No 005) Feb 15: Credit purchase from Sudath Rs. 80,000. Trade discount is 10% (Purchase invoice No 002) Feb 20 Credit purchase from Sunil Rs. 150,000. (Purchase invoice No 003) Feb 6 trading goods returned to Kamal Rs. 20,000 Feb 12 Goods returned to Sudath Rs. 30,000 April 5 - following items sold on credit to Gayan with sales invoice No 60 - Sold 200 pillows @ 500 each - Sold 250 bed sheets @ 700 each Trade discount 10% April 10 - following items sold on credit to Kumari with sales invoice No 70 - Sold 500 pillow covers @ 300 each - Sold 1000 Pillows @ 500 each Trade discount 5% April 20 Pillows were sold on cash to Sudath Amounting to Rs. 50,000/- Following sold goods are returned by the customers April 10 Goods returned by Gayan (Credit note no 76) - 50 pillows - 100 bed sheets April 15 Goods returned by Kumari (Credit note no 66) - 60 pillow covers July 3: Sold goods on credit to X for Rs.100 July 6: Goods returned from X Rs. 10 July 10: Credit sales to Y Rs.200 July 13: Returned goods from Y Rs.20 July 20: Sold stock for credit Rs. 300 to Z July 26: Returns Inwards from Z Rs. 30

You are required to record above transactions in the purchase journal, purchase return journal and prepare and post to the ledger