Speed Electrics of 2 High Street, Huddersfield is a wholesale electrical business. During the month of June 20-7 they make the following sales:

1 June James McMillan, 2 Spring Lane, Bradford, Invoice number 5724 3 Electric kettles at £19.50 each 10 Electric toasters at £18.75 each 3 Electric knives at £15.50 each All less trade discount 25 per cent 5 June J Sanderson, 34 Knights Court, York, Invoice number 5725 6 Electric coffee makers at £14.95 each 6 Electric knives at £15.50 each All less trade discount 20 per cent 12 June B Sinclair, 67 Beech Terrace, Denby Dale, Invoice number 5726 10 Electric kettles at £19.50 each 4 Electric coffee makers at £14.95 each All less trade discount 15 per cent 19 June T Matthews, 1 Kingsway, Nottingham, Invoice number 5727 5 Electric toasters at £18.75 each 5 Electric knives at £15.50 each 5 Electric coffee makers at £14.95 each All less trade Discount 33V3 per cent 30 June L Booth, 4 Richmond Lane, Manchester, Invoice number 5728 2 Electric kettles at £19.50 each 6 Electric knives at £15.50 each 6 Electric can openers at £6 each 3 Electric toasters at £18.75 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 of June.

(c) Post to the personal and nominal accounts in the ledger.