Martin Greendale, 8 Parkside, Darlington is the owner of a garden acces¬ sories business. During the month of August 20-7 his sales on credit were:

1 Aug Adel Garden Shop, Heathway, Adel, Leeds, Invoice number 395 3 Lawn mowers at £55 each 6 Garden forks at £6.50 each 3 Garden spades at £7.50 each 4 Ornamental garden gnomes at £3.50 each All less trade discount 15 per cent 4Aug George Riley, High Ash Croft, Mansfield, Invoice number 396 6 Lawn mowers at £55 each 6 Rotary mowers at £95 each 6 Garden shears at £9.50 each 6 Garden spades at £7.50 each All less trade discount 25 per cent 8 Aug T Newbury, 8 Longdon Close, Nuneaton, Invoice number 397 15 Garden forks at £6.50 each 10 Ornamental garden gnomes at £3.50 each 6 Garden shears at £9.50 each 5 Lawn sprinklers at £5.50 each All less trade discount 20 per cent 14 Aug B J Lacey, 2 Crosby Court, Chester, Invoice number 398 2 Rotary mowers at £95 each 5 Lawn mowers at £55 each 6 Garden spades at £7.50 each 5 Garden tool sets at £8 per set All less trade discount 15 per cent 20 Aug S Stocks, 57 Dunbar Lane, Beverley, Invoice number 399 5 Garden shears at £9.50 each 10 Garden spades at £7.50 each 6 Ornamental garden gnomes at £3.50 each 10 Garden tool sets at £8 per set All less trade discount 25 per cent 25 Aug H Crossley, 34 High Street, Dewsbury, Invoice number 400 5 Rotary mowers at £95 each 4 Lawn mowers at £55 each 20 Garden forks at £6.50 each 15 Garden spades at £7.50 each All less trade discount 33V3 per cent 31 Aug Thornton Supplies, 33 Main Street, Birmingham, Invoice number 401 15 Garden spades at £7.50 each 10 Ornamental garden gnomes at £3.50 each 4 Garden shears at £9.50 each 6 Garden tool sets at £8 per set 5 Lawn sprinklers at £5.50 each All less trade discount 20 per cent You are required to:

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

(b) Write up the sales day book for the month ofAugust 20-7.

(c) Post to the personal accounts and show the transfer to the sales account in the general ledger.