R. Bright, an electrical goods wholesaler, has three departments:

(a) Music,

(b) TV and

(c) Kitchen. The following is a summary of Bright’s sales invoices during the week 1 to 7 February 2013.

(a) Record the above transactions in a columnar book of original entry and post to the general ledger in columnar form.

(b) Write up the personal accounts in the appropriate ledger. NB Do not balance-off any of your ledger accounts.

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Customer Feb 1 2 3 Invoice No. M. Long F. Ray M. Tom 5 T. John 7 F. Ray 7 M. Long The VAT rate was 10 per cent. 403 404 405 406 407 408 Department TV Music TV Kitchen TV Music List price less trade discount 3,900 1,100 980 410 1,660 2,440 VAT 390 110 98 41 166 244 Total invoice price 4,290 1,210 1,078 451 1,826 2,684