You are to enter up the sales, purchases, returns inwards and returns outwards day books from the following details, then to post the items to the relevant accounts in the sales and purchases ledgers. The totals from the day books are then to be transferred to the accounts in the General Ledger.

2023 May 1 Credit sales: T. Thompson £56; L. Rodriguez £148; K. Barton £145.

3 Credit purchases: P. Potter £144; H. Harris £25; B. Spencer £76.

7 Credit sales: K. Kelly £89; N. Mendes £78; N. Lee £257.

9 Credit purchases: B. Perkins £24; H. Harris £58; H. Miles £123.

11 Goods returned by us to: P. Potter £12; B. Spencer £22.

14 Goods returned to us by: T. Thompson £5; K. Barton £11; K. Kelly £14.

17 Credit purchases: H. Harris £54; B. Perkins £65; L. Nixon £75.

20 Goods returned by us to B. Spencer £14.

24 Credit sales: K. Mohammed £57; K. Kelly £65; O. Green £112.

28 Goods returned to us by N. Mendes £24.

31 Credit sales: N. Lee £55.