During June 2011 the following invoices were issued: June 8 Sales invoice sent to Mc Ewan & Sons for fishing equipment with a price of $ 1 200 less 15 % trade discount.

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Belvo Wholesale sells fishing equipment. The company buys goods from a number of manufacturers of fishing equipment. Manufacturers offer trade discounts for large orders. During June 2011, the following invoices were received: June 5 Purchases invoice received from Seaspray & Co. Ltd for fishing equipment $8 400 less 25 % trade discount. June 19 Purchase invoice received from Angling Supplies Ltd for fishing equipment $5 800 less 20 % trade discount. Belvo Wholesale sells fishing equipment to many retailers. During June 2011 the following invoices were issued: June 8 Sales invoice sent to Mc Ewan & Sons for fishing equipment with a price of $ 1 200 less 15 % trade discount. June 23 Sales invoice sent to Jarel Fishing Supplies for equipment with a price of $ 1 830 Less 30 % trade discount (a) Prepare the Purchases and Sales Day book (b) Post the entries to the ledger and Balance the accounts

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