1
J Glen has the following purchases for the month of June 2009:
2009
June 2 From F Day: 2 sets golf clubs at £800 each, 5 footballs at £40 each. Less 25 per cent trade
discount.
11 From G Smith: 6 cricket bats at £60 each, 6 ice skates at £35 each, 4 rugby balls at £30
each. Less 20 per cent trade discount.
18 From F Hope: 6 sets golf trophies at £90 each, 4 sets golf clubs at £900. Less 331/3 per
cent trade discount.
25 From L Todd: 5 cricket bats at £52 each. Less 25 per cent trade discount.
30 From M Moore: 8 goal posts at £80 each. Less 40 per cent trade discount.
Required:
(a) Enter up the purchases day book for the month.
(b) Post the items to the suppliers’ accounts.
(c) Transfer the total to the purchases account.