J. Glen has the following purchases for the month of June:

June 2 From J. Ring: 3 sets golf clubs at £900 each, 6 footballs at £36 each. Less 25 per cent trade discount.

11 From F. Clark: 6 cricket bats at £70 each, 8 ice skates at £40 each, 5 rugby balls at £34 each. Less 20 per cent trade discount.

18 From A. Lane: 6 sets golf trophies at £55 each, 4 sets golf clubs at £720.

Less 331/3 percent trade discount.

25 From J. Jack: 5 cricket bats at £48 each. Less 25 per cent trade discount.

30 From J. Wood: 8 goal posts at £95 each. Less 40 per cent trade discount.

Required:

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

(b) Post the items to the suppliers’ accounts in the purchases ledger.

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