A. Henriques has the following purchases and sales for May 2024:

May 1 Sold to M. Marshall: brass goods £24, bronze items £36. Less 25 per cent trade discount.

7 Sold to R. Richards: tin goods £70, lead items £230. Less 331/3 per cent trade discount.

9 Bought from C. Clarke: tin goods £400. Less 40 per cent trade discount.

16 Bought from A. Charles: copper goods £320. Less 50 per cent trade discount.

23 Sold to T. Young: tin goods £50, brass items £70, lead figures £80. All less 20 per cent trade discount.

31 Bought from M. Nelson: brass figures £100. Less 50 per cent trade discount.

Required:

(a) Write up the sales and purchases day books.

(b) Post the items to the personal accounts.

(c) Post the totals of the day books to the sales and purchases accounts in the general ledger.