A. Jack has the following purchases for the month of May:

May 1 From A. Bell: 4 smart speakers at £30 each, 3 tablets at £180 each.

Less 25 per cent trade discount.

3 From C. Gray: 2 washing machines at £310 each, 5 vacuum cleaners at £60 each, 2 dishwashers at £190 each. Less 20 per cent trade discount.

15 From C. Donald: 1 laptop at £400, 2 washing machines at £310 each.

Less 25 per cent trade discount.

20 From F. Perry: 6 external 1TB drives at £45 each. Less 331/3 per cent trade discount.

30 From S. Turner: 4 dishwashers at £215 each Less 20 per cent trade discount.

Required:

(a) Draw up a purchases invoice for each of the above purchases.

(b) Enter up the purchases day book for the month.

(c) Post the transactions to the suppliers’ accounts in the purchases ledger.

(d) Transfer the total to the purchases account in the general ledger.