(a) Identify the book of original entry in which each of the following transactions will be recorded:  
(i) purchase of office equipment on credit; (ii) credit purchases;  
(iii) bank charges;  
(iv) goods returned by a customer.  

(b) State one source from which each of the following items could be transferred into purchases ledger control account: (i) purchases; (ii) cash payments; (iii) returns outwards; (iv) discount received; (v) petty cash payments.

(c) Explain the following types of ledgers:  
(i) sales ledger, (ii) purchases ledger; (ii) general ledger.