A You are to enter the following items in the books, post to personal accounts, and show the transfers to the General Ledger.

2017 

1 Credit purchases from: K. Hill £380; M. Norman £500; N. Senior £106.
July 3 Credit sales to: E. Rigby £510; E. Phillips £246; F. Thompson £356.
5 Credit purchases from: R. Morton £200; J. Cook £180; D. Edwards £410; C. Davies £66.
8 Credit sales to: A. Green £307; H. George £250; J. Ferguson £185.
12 Returns outwards to: M. Norman £30; N. Senior £16.
14 Returns inwards from: E. Phillips £18; F. Thompson £22.
20 Credit sales to: E. Phillips £188; F. Powell £310; E. Lee £420.
24 Credit purchases from: C. Ferguson £550; K. Ennevor £900.
31 Returns inwards from: E. Phillips £27; E. Rigby £30.
31 Returns outwards to: J. Cook £13; C. Davies £11.