You are the bookkeeper of Lilly Annes Boutique. The business is a registered VAT vendor and trades only with

registered VAT vendors. The business charges $15\%$ VAT on all its sales. All amounts are inclusive of VAT

unless VAT is not applicable. As the bookkeeper you have been provided with ONLY the source documents for

the month of April $2021$ necessary for the preparation of the journals specified below. The business uses the

periodic inventory system and trading inventory is marked up by $38\%$ on selling price $($before any given trade

discounts$)$ unless otherwise specified. $$OINV$,$OCRN$,$CC$$ and $$JV$$ are the source document codes for re$-$

numbered original invoices, re$-$numbered original credit notes, cheque counterfoils and journal vouchers

respectively.

Source documents of Lilly Annes Boutique for the month of April $2021$: