The following sales and purchases were made by J Flan Ltd during the month of May 20X6.

Enter up the Sales and Purchases Day Books, Sales and Purchases Ledgers and the General Ledger for the month of May 20X6. Carry the balance down on the VAT account.

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20X6 May 1 Sold goods on credit to A Bell & Co "1 4 11 "1 "1 "1 "1 10 Sold goods on credit to D Player and Co Bought goods on credit from: F Loy and Partners R Dixon Ltd 14 Bought goods on credit from G Melly 16 Sold goods on credit to D Player and Co 23 Bought goods on credit from E Flynn 31 Sold goods on credit to P Green Net £ 220 380 510 270 90 80 140 30 VAT added £ 22 38 51 27 9843 14