The following information relates to the accounting records of Li Yokohama who operates her business as Yokohama Trading. She uses the periodic inventory system. The business is a VAT registered vendor as defined. A stocktake held on $31$ May $2024$ revealed that the balance of stock on hand was R$85000.$

The following information was available for the financial year end May $2024$:

Required:

Q$\mathrm{.}6\mathrm{.}1$

Prepare the Purchases account in the General ledger at the year$-$end $31$ May $2024.$

$(5)$

Q$\mathrm{.}6\mathrm{.}2$

Calculate the cost of sales for Yokohama Trading as at $31$ May $2024.$

$(5)$

$11/11$

Q$\mathrm{.}6\mathrm{.}3$

Assuming the perpetual inventory system was used by Yokohama Trading, prepare the Trading Inventory account in the General ledger at the year$-$end $31$ May $2024.$

Balance the account.