Louise Baldwin commenced business as a wholesaler on 1 March 19X0.

Her sales on credit during March 19X0 were:

March 9 Neville’s Electrical 4 electronic typewriters list price £180 each, less 20% trade discount March 17 Maltby pic 20 computer printers list price £200 each, less 25% trade discount March 29 Neville’s Electrical Assorted software list price £460, less 20% trade discount All transactions are subject to Value Added Tax at 10%

{a) Rule up a sales day book and head the main columns as follows.

Date Name and Details List price less VAT Total trade discount i-p £-p £-p Enter the above information in the sales day book, totalling and ruling off at the end of March 19X0.