F Benjamin of 10 Lower Street, Plymouth, is selling the following items, the recommended retail prices as shown: white tape £10 per roll, green baize at £4 per metre, blue cotton at £6 per sheet, black silk at £20 per dress length. He makes the following sales:

19X7 May 1 20 31 To F Gray, 3 Keswick Road, Portsmouth: 3 rolls white tape, 5 sheets blue cotton, 1 dress length black silk. Less 25 per cent trade discount.

To A Gray, 1 Shilton Road, Preston: 6 rolls white tape, 30 metres green baize. Less 33V3 per cent trade discount.

To E Hines, 1 High Road, Malton: 1 dress length black silk. No trade discount.

To M Allen, 1 Knott Road, Southport: 10 rolls white tape, 6 sheets blue cotton, 3 dress lengths black silk, 11 metres green baize. Less 25 per cent trade discount.

To B Cooper, 1 Tops Lane, St Andrews: 12 rolls white tape, 14 sheets blue cotton, 9 metres green baize. Less 33V3 per cent trade discount You are to

(a) draw up a sales invoice for each of the above sales,

(b) enter them up in the sales journal, post to the personal accounts,

(c) transfer the total to the sales account in the general ledger.