James Sellars, 34 High Street Bradford, is a textile wholesaler.

Price list White cotton pillow cases 45p each White cotton sheets £2.50 each Grey mixture blankets £5.75 each White wool blankets £7.50 each During the month of September 20-8 he made the following sales:

1 Sep G Miller 10 White cotton pillow cases 6 Grey mixture blankets 15 White wool blankets All less trade discount 25 per cent 5 Sep T Bennett 10 White cotton sheets 10 Grey mixture blankets 5 White wool blankets All less trade discount 20 per cent 8 Sep B Watkinson 20 White cotton pillow cases 10 White cotton sheets All less trade discount 10 per cent 14 Sep L Roberts 15 Grey mixture blankets 20 White wool blankets 20 White cotton sheets All less trade discount 25 per cent 22 Sep A Dixon 30 White cotton pillow cases 25 White cotton sheets 20 White wool blankets All less trade discount 15 per cent 30 Sep D Hewitt 25 White cotton pillow cases 6 Grey mixture blankets 6 White wool blankets All less trade discount 20 per cent You are required to:

(a) Show your calculations for each of the above sales.

(b) Enter up the sales day book and post to the personal and nominal accounts in the ledger.