You are to enter up the sales, purchases, returns inwards and returns outwards day books from the following details, then to post the items to the relevant accounts in the sales and purchase ledgers. The total of the day books are then to be transferred to the accounts in the General Ledger.

20X9

May 1 Credit sales: T Thompson 56; L Rodriguez 148; K Barton 145.

== 3 Credit purchases: P Potter 144; H Harris 25; B Spencer 76.

== 7 Credit sales: K Kelly 89; N Mendes 78; N Lee 257.

== 9 Credit purchases: B Perkins 24; H Harris 58; H Miles 123.

== 11 Goods returned by us to: P Potter 12; B Spencer 22.

== 14 Goods returned to us by: T Thompson 5; K Barton 11; K Kelly 14.

== 17 Credit purchases: H Harris 54; B Perkins 65; L Nixon 75.

== 20 Goods returned by us to B Spencer 14.

== 24 Credit sales: K Mohammed 57; K Kelly 65; O Green 112.

== 28 Goods returned to us by N Mendes 24.

== 31 Credit sales: N Lee 55.