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PRINCIPLES OF ACCOUNTS Long answer

Write up the Day Books for the following, then post to the relevant accounts in the sales and purchase ledgers and then transfer the totals to the relevant accounts in the general ledger.
July 1 Credit sales to: A. Green $307; H. George, $250; J. Fergusson, $185.
July 3 Credit Purchases from: K. Hill, $380; M. Peters, $500; O. Senior, $106
July 5 Credit sales to: E Pink, $510; E. Phillips, $246; F. Thompson, $356.
July 8 Credit Purchases from: M. James, $200; J. Cook, $180; D. Edwards $410
July 12 Returns Inwards from: E. Phillips, $28; F. Thompson $32.
July 14 Returns Outwards to: M. Peters, $30; O. Senior, $18.
July 20 Returns Inwards from: E. Phillips, $27; E. Pink, $30.
July 31 Returns outwards to: J. Cook, $13; D. Edwards, $11.

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Final answer:

To complete the Day Books, record the credit sales and credit purchases for each date, then transfer them to the relevant accounts in the sales and purchase ledgers, and finally transfer the totals to the relevant accounts in the general ledger.

Step-by-step explanation:

To complete the Day Books, we need to record the credit sales and credit purchases for the given dates and transfer them to the relevant accounts in the sales and purchase ledgers, and then to the general ledger. Here are the Day Books for the given transactions:

July 1: Credit sales to A. Green $307, H. George $250, and J. Fergusson $185.

July 3: Credit purchases from K. Hill $380, M. Peters $500, and O. Senior $106.

July 5: Credit sales to E. Pink $510, E. Phillips $246, and F. Thompson $356.

July 8: Credit purchases from M. James $200, J. Cook $180, and D. Edwards $410.

July 12: Returns Inwards from E. Phillips $28 and F. Thompson $32.

July 14: Returns Outwards to M. Peters $30 and O. Senior $18.

July 20: Returns Inwards from E. Phillips $27 and E. Pink $30.

July 31: Returns Outwards to J. Cook $13 and D. Edwards $11.

This completes the Day Books. Next, you would post the transactions to the relevant accounts in the sales and purchase ledgers, and transfer the totals to the relevant accounts in the general ledger.

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