1. **Problem Statement:** You are given that purchases are 50% of sales and you take on average 1 month credit from suppliers. You need to fill in the Purchases Working 2 table with whole numbers, entering 0 where there are no credit purchase payments or trade payables b/f. 2. **Understanding the Problem:** - Purchases = 50% of Sales. - Credit period = 1 month, meaning payments for purchases made in a month are paid the next month. - Trade payables b/f (brought forward) for a month equals the purchases made in the previous month. 3. **Formula and Rules:** - Purchases for month $n$ = $0.5 \times$ Sales for month $n$. - Payment for purchases in month $n$ is made in month $n+1$. - Trade payables b/f for month $n$ = Purchases in month $n-1$. - If no purchases or payments occur in a month, enter 0. 4. **Step-by-step Calculation:** - Calculate purchases for each month as half of sales. - For each month, trade payables b/f is the previous month's purchases. - Payments in a month are the previous month's purchases. 5. **Example:** If sales in January are 1000, purchases in January = $0.5 \times 1000 = 500$. Trade payables b/f in February = 500. Payment in February = 500. 6. **Final Note:** Fill the table accordingly for all months using the above logic.