A. Jack has the following purchases for the month of May 2016:

2016 May

1 From A. Bell: 4 DVD players at £30 each, 3 mini hi-fi units at £180 each. Less 25 per cent trade discount.
3 From C. Gray: 2 washing machines at £310 each, 5 vacuum cleaners at £60 each, 2 dishwashers at £190 each. Less 20 per cent trade discount.
15 From C. Donald: I home entertainment centre at £400, 2 washing machines at £310 each. Less 25 per cent trade discount.
20 From F. Perry: 6 external 1TB drives at £45 each. Less 33 1/3 per cent trade discount. 30 From S. Turner: 4 dishwashers at £215 each Less 20 per cent trade discount.

Required:

(a) Draw up a purchases invoice for each of the above purchases, (fa) Enter up the purchases day book for the month.

(c) Post the transactions to the suppliers' accounts.

(d) Transfer the total to the purchases account.