1. 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)

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