Sairah is a retailer of garden furniture. The following ledger account appeared in her books on 31 August 2019. Wootton account Date Details Debit Credit Balance 2019 $ $ $ August 1 Balance b/d 263 Dr 8 Sales 70 333 Dr 10 Sales returns 9 324 Dr 15 Bank 144 180 Dr 15 Discount 6 174 Dr REQUIRED

1. (a)(i)Name the type of ledger accounts prepared by Sairah showing a balance after each transaction.[1]
2. (a)(ii)Name the subdivision of Sairah's ledger in which the account of Wootton would appear.[1]
3. (a)(iii)Name the document sent by Sairah to Wootton on 10 August.[1]
4. (a)(iv)Name the type of discount taken by Wootton on 15 August.[1]
5. (a)(v)Calculate the percentage discount taken by Wootton on 15 August.[1]
6. (a)(vi)Name the document which would be sent by Sairah to Wootton on 31 August detailing the transactions for the month.[1]
7. (b)Complete the following table. For each transaction name the book of prime (original entry), the account to be debited, the account to be credited and the effect on capital. The first item has been completed as an example. book of prime (original) entry account debited account credited effect on capital $ sold goods on credit to Win, $300 (cost $210) Sales journal Win Sales +90 paid wages in cash, $750 purchased a new computer system, $1500, on credit from CW Limited received goods returned which had been sold on credit to Wendy, $150 (cost $80)[12]
8. (c)State two advantages of using ICT (Information Communication Technology). 1 2[2]