R. Bright, an electrical goods wholesaler, has three departments: (a) Music, (b) TV and (c) Kitchen. The following is a summary of Brights sales invoices during the week 1 to 7 February 2017.
(a) Record the above transactions in a columnar book of original entry and post to the general ledger in columnar form.
(b) Write up the personal accounts in the appropriate ledger. N.B. Do not balance-off any of your ledger accounts.