The balance of the purchases ledger control account in the general ledger of A. Brook and Co. at 1 September is £1,984.50, the details being as follows:

J. Smith & Co....................... £378.71

A. Brown........................... £459.33

C.Jones............................. £235.38

M. Mann ........................... £684.17

Payne & Co ....................... £245.18

...................................................... £2,002.77

Less: debit J. Conn & Co ............................ £18.27

....................................................... £1,984.50

The following are the transactions relating to the purchases ledger accounts in September:

Required
a. Open accounts in the purchases ledger with balances at 1 September and post therein the above transactions. Bring down balances, list and total them.
b. Open and write up a control account and bring down balance to agree?

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Sep 4 Paid J. Smith & Co J Cann & Co. Goods purchased from Brook A. Gray-Goods Paid A. Brown Discount Paid C. Jones Discount C. Jones-Goods A. Brown-Goods 150.00 48.38 30.55 268.08 8.25 169.93 5.25 276.33 Sep 11 175.18 39.33 5.48 9.80 300.00 89.80 Sep 18 Gods returned to A. Brown Paid M. Mann M. Mann contra for goods purchased by him Paid Poyne & Co Discount Payne & Co-Goods A. Read - Goods Allowonce by Groy for soiled goods Trade discount allowed by A. Read (Not previously deducted from the invoice 164.14 5.08 169.22 83.33 120.15 3.50 24.03 25 Sep 30 Sep