Enter the following transactions in the sales book and sales returns book of M/s. Guhan & Sons, who is a textile dealer.

2017May 2	Sold to MIs. Karan & Co., on credit
	100 pieces towels @ Rs. 280 per piece
	200 metres shirtings @ Rs. 270 per metre
May 5	Sold to MIs. Veeran & Sons on credit
	10 pieces ready-made dress @ Rs. 1,500per piece
May 16	Sold to M/s. Jain & Sons on credit
	50 blankets @ Rs. 240 each
May 20	Damaged 10 pieces towels returned by Karan & co. and cash not paid
May 25	Sold old furniture to MIs. Saran & Co., on credit Rs. 18,000
May 27	Returned 2 pieces ready-made dresses by M/s. Veeran & Sons due to inferior quality and cash not paid

From the following information, prepare the necessary subsidiary books for Nalanda Book Stores.

2017 Dec. 1	Bought from M/s. Umadevi on credit
	100 copies Business Statistics Book @ Rs. 80 each
	100 copies Accountancy Book @ Rs. 150 each
Dec. 7	Sold to Sridevi & Co., on credit
	240 copies Business Statistics @ Rs. 90 each
	250 copies Accountancy books @ Rs. 170 each
Dec. 10	Bought from Subha & Co.,
	40 Copies Economics books @ Rs. 80 each
	Less: 15% Trade Discount
Dec. 15	Returned to Mis. Vma Devi 10 copies of damaged Accountancy book for which cash is not received
Dec. 18	Sold to Gupta Bros., on credit
	200 copies of Economics book @ Rs. 95 each
Dec. 26	Returned 6 copies of Economics books to Subha & Co.,

Record the following transactions in the purchases book of Raja Furniture:

2017
May 4	Purchased from Kasi Furnitures, Kanyakumari
	10 chairs @ Rs. 300 each
	4 tables @ Rs. 800 each
May 6	Purchased for cash from Welcome Furniture, Vellore
	2 almirahs @ Rs. 2,000 each
	4. chairs @ Rs. 200 each
	Less: Trade discount @ 5%
May 10	Bought furniture from Murugan Furniture Mart, Nagapattinam
	10 chairs @ Rs. 250 each
	5 tables @ Rs. 750 each
	Delivery and packing charges Rs. 150
May 20	Purchased 2 computers for office use from Anandan & Co., Adyar on credit for Rs. 5,550 each
May 25	Purchased from Gowtham & Co., Chennai
	10 chairs @ Rs. 550 each
	15 steek cabinets @ Rs. 2,000 each
	Delivery charges Rs. 200
	Less: Trade discount @ 10%

Enter the following transactions in the purchases returns book of Hari who is dealing in automobiles and post them into the ledger.

2017
Jan 5	Returned to Anand 5 clutch plates @ Rs. 200 each, not in accordance with order.
Jan 14	Returned to Chandran 4 brake shoes @ Rs. 200 each and 10rear view mirrors @ Rs. 350 each, due to inferior quality.

Enter the following transactions in returns inward book of Magesh a textile dealer:

2017
April 6	Returned by Shankar 30 shirts each costing Rs. 150, due to inferior quality.
April 8	Amar Tailors returned 10 T-shirts, each costing Rs. 100, on account of being not in accordance with their order.
April 21	Prema Stores returned 12 Salwar sets each costing Rs. 200; being not in accordance with order.