C. Phillips, a sole trader specialising in material for Asian clothing, has the following purchases and sales for March 2017:

Mar

1 Bought from Smith Stores: silk £40, cotton £80. All less 25 per cent trade discount.
8 Sold to A. Grantley; lycra goods £28, woollen items £44. No trade discount.
15 Sold to A. Henry: silk £36, lycra £144, cotton goods £120. All less 20 per cent trade discount.
23 Bought from C. Kelly: cotton £88, lycra £52. All less 25 per cent trade discount.
24 Sold to D. Sangster: lycra goods £42, cotton £48. Less 10 per cent trade discount.
31 Bought from J. Hamilton: lycra goods £270. Less 331 3 per cent trade discount.

Required:

(a) Prepare the purchases and sales day books of C. Phillips from the above, (fa) Post the items to the personal accounts.

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