Alhaji Musa is a wholesale trader dealing in electronics. The following transactions took place during the month of March 2023: March 2 — Sold goods on credit to Emeka Stores: 10 Samsung TVs at N45,000 each, less 10% trade discount. Invoice No. 201. March 5 — Purchased goods on credit from Zenith Supplies Ltd: 20 LG Refrigerators at N60,000 each, less 5% trade discount. Invoice No. 501. March 10 — Emeka Stores returned 2 Samsung TVs which were found to be faulty. Credit Note No. 021 was issued. March 18 — Alhaji Musa returned 3 LG Refrigerators to Zenith Supplies Ltd due to damage. Credit Note No. 112 was received. March 25 — Sold goods on credit to Bello Enterprises: 5 Sony Sound Systems at N30,000 each, less 10% trade discount. Invoice No. 202. (a) Record the above transactions in the following books of original entry: (i) Sales Day Book (5 marks) (ii) Purchases Day Book (3 marks) (iii) Sales Returns Day Book (3 marks) (iv) Purchases Returns Day Book (3 marks) (b) Post the totals of the Sales Day Book and the Sales Returns Day Book to the relevant ledger accounts, showing clearly the account names and dates. (6 marks)