Enter the following credit transactions in the purchases book of Manoharan, a Provisions Merchant.

2017 May 2	Bought from Vasu 100 bags of rice @ Rs. 800 per bag
May 8	Bought from Cheyyar Sugar Mills Ltd., 20 bags of sugar @ Rs. 2,600 Per bag
May 10	Bought from Ram Flour Mill, Coimbatore, 10 bags of wheat flour @ Rs. 750 per bag
May 15	Bought from Nilgiri Tea Co., Nilgiris, 15 cases of tea @ Rs. 900 per case
May 25	Bought from Sairam Coffee Works Ltd., 100 kgs of Coffee @ Rs. 190 per kg
May 29	Bought from X & Co. furniture worth Rs. 2,000

Enter the following transactions in the Sales book of Kamala Stores, a furniture shop.

2017 May 2	Sold to Naveen Stores, Trichy on credit 5 computer tables @ Rs. 1,750 per table
May 9	Sold to Deepa & Co., Madurai on credit 6 dining tables @ Rs. 1,900 per dining table
May 15	Sold to Rajesh 10 dressing tables @ Rs. 2,750 each on credit
May 24	Sold to Anil 5 wooden tables @ Rs. 1,250 per table on credit
May 27	Sold to Gopi 3 old computers @ Rs. 3,500 each
May 29	Sold 50 chairs to Anil @ Rs. 275 each for cash

Prepare Purchases book and Sales book in the books of Santhosh Textiles Ltd., from the following transactions given for April 2017.

2017 April 1	Purchased goods from Prasad, Kancheepuram on credit
	100 meters Silk @ Rs. 450 per meter
	75 meters Velvet @ Rs. 180 per meter
April 10	Sold goods to Rathinam, Chennai on credit
	60 meters Silk @ Rs. 490 per meter
	50 meters Velvet @ Rs. 210 per meter
April 18	Nathan & Sons purchased from us on credit
	100 meters Silk @ Rs. 510 per meter
April 20	Purchased goods from Hari Ram & Sons, Madurai on credit
	50 rolls kada cloth @ Rs. 730 per roll
	80 rolls cotton cloth @ Rs. 650 per roll
April 24	Purchased from Mohan, Karur for cash
	Shirting cloth @ Rs. 7,000
	Sarees @ Rs. 25,000

Record the following transactions in the sales book and sales returns book of M/s. Ponni & Co., and post them to ledger.

2017 Aug 1	Sold goods to Senthil as per Invoice No. 68 for Rs. 20,500 on credit
Aug 4	Sold goods to Madhavan as per Invoice No. 74 for Rs. 12,800 on credit
Aug 7	Sold goods to Kanagasabai as per Invoice No. 78 for Rs. 7,500 on credit
Aug 15	Returns inward by Senthil as per Credit Note no. 7 for Rs. 1,500 for which cash is not paid
Aug 20	Sold goods to Selvam for Rs. 13,300 for cash
Aug 25	Sales returns of Rs. 1,800 by Madhavan as per Credit Note No. 11 for which cash is not paid

Enter the following transactions in the proper subsidiary books of Suman who is dealing in electronic goods for the month of January 2017.

2017 Jan. 2	Purchased from Mis. Raj Electronics on credit
	20 cell phones @ Rs. 5,500 per piece
	10 colour TVs @ Rs. 14,500 per piece
Jan. 5	Purchased from Mis. Ruby Electronics on credit
	10 radios @ Rs. 1,650 per piece
	8 Tape recorders @ Rs. 2,500 per piece
	Trade discount on all items @ 10%
Jan. 10	Returned to M/s. Raj Electronics 4 cell phones damaged and cash not received
Jan. 20	Purchased from Mis. Suganthi Electronics on credit
	10 radios @ Rs. 3,700 per piece
	2 Sony colour TVs @ Rs. 27,000 per piece
	Trade discount @ 5% on all items