Innovative Bathing Solutions Ltd. has been promoted by Rita Goel and her associates on April 1, 20CY. The company enters into the following transactions of sale during the month. It has been advised to maintain a sales book to record all credit sale transactions.
Please prepare sales book for April.

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Date April 20CY Transaction 3 No. CS001 9 CS002 14 CS003 24 21 CS004 25 CS005 30 Bank 012 Sale Transactions 50 Multi-Function Bath Units (MBUS) @ *1, 44,500 per unit to Examo Constructions Ltd. on a credit of 30 days vide invoice no. IBS/001. 60 MBUS @ 1, 48,000 per unit to Express Towers Ltd. on a credit of 15 days vide invoice no. IBS/002. Trade discount 4%. 55 MBUS @ 1, 49,000 per unit to HRC Studio Apartments Ltd. on a credit of 15 days vide invoice no. IBS/003. 30 MBUS 1, 51,000 per unit to Saya Apartments Ltd. on a credit of 45 days vide invoice no. IBS/004. Trade discount 2%. 70 MBUS 1, 51,000 per unit to Superanchal Builders Ltd. on a credit of 21 days vide invoice no. IBS/005. Trade discount 3%. 4 MBUS @ Bank/001. 1, 45,000 per unit to D. K. Goel by way of receipt of draft vide invoice no. IBS/