Sethu a dealer in books had the following transactions for the month of June 2016.       (5 marks)

a. Purchased books on credit from Himalaya Publishers : 

100 copies of Accountancy Text for Class XI @150 per text

80 copies of Business Studies Text for Class Xl @ 120 per text

b. Purchased books on credit from Saradhi Books : 

90 copies of Accountancy Text for Class XII @ 180 per text

75 copies of Business Studies Text for Class XII @ 140 per text

Trade discount allowed 5%.

c. Returned to Saredhi Books : 

8 copies of Accountancy Text for Class XII @ 180 per text

15 copies of Business studies Text for Class XII @ T 140 per text

i. Record the above transactions in the appropriate day books.  

ii. Identify the source document for recording the transaction no. (c) above.