The following is a list of transactions of Julian for the month of July 2009. Bought goods on credit from Jay & Co. for 260. Bought goods on credit from T Williams for 660. Bought goods on credit from H Henry for 540. Bought goods on credit from J Jones for 200. Bought goods on credit from Green & Co. for 900. 5 July 8 July 21 July 26 July 29 July All the above transactions are subject to VAT of 15 per cent which must be added to the cost price shown. You are required to enter the above transactions into the purchases day book and indicate the accounts to be debited and credited. In addition to the above transactions, Julian also returned certain goods to various suppliers. The following are the details: 2 July Returned goods to H Henry for 140. 23 July Returned goods to J Jones for 80. VAT of 15 per cent is payable on these transactions.