J Fisher, White House, Bolton, is selling the following items, the retail prices as shown:

plastic tubing at £1 per metre, polythene sheeting at £2 per length, vinyl padding at £5 per box, foam rubber at £3 per sheet. He makes the following sales:

19X5 June 1 To A Portsmouth, 5 Rockley Road, Worthing: 22 metres plastic tubing, 6 sheets foam rubber, 4 boxes vinyl padding. Less 25 per cent trade discount.

„ 5 To B Butler, 1 Wembley Road, Colwyn Bay: 50 lengths polythene sheeting, 8 boxes vinyl padding, 20 sheets foam rubber. Less 20 per cent trade discount.

„ 11 To A Gate, 1 Bristol Road, Hastings: 4 metres plastic tubing, 33 lengths of polythene sheeting, 30 sheets foam rubber. Less 25 per cent trade discount.

„ 21 To L Mackeson, 5 Maine Road, Bath: 29 metres plastic tubing. No trade discount is given.

„ 30 To M Alison, Daley Road, Box Hill: 32 metres plastic tubing, 24 lengths polythene sheeting, 20 boxes vinyl padding. Less 33V3 per cent trade discount.

Required:

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

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

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