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

2020

May 1 Credit sales: T. Thompson kshs.5,600; L. Rodriguez kshs.14,800; K. Barton kshs.14,500.

3 Credit purchases: P. Potter kshs.14,400; H. Harris kshs.2,500; B. Spencer kshs.7,600.

7 Credit sales: K. Kelly kshs.8,900; N. Mendes kshs.7,800; N. Lee kshs.25,700.

9 Credit purchases: B. Perkins kshs.2,400; H. Harris kshs.5,800; H. Miles kshs.12,300.

11 Goods returned by us to: P. Potter kshs.1,200; B. Spencer kshs.2,200.

14 Goods returned to us by: T. Thompson kshs.500; K. Barton kshs.1,100; K. Kelly kshs.1,400.

17 Credit purchases: H. Harris kshs.5,400; B. Perkins kshs.6,500; L. Nixon kshs.7,500.

20 Goods returned by us to B. Spencer kshs.1,400.

24 Credit sales: K. Mohammed kshs.5,700; K. Kelly kshs.6,500; O. Green kshs.11,200.

28 Goods returned to us by N. Mendes kshs.2,400.

31 Credit sales: N. Lee kshs.5,500