14.1 You are to enter up the sales day book from the following details. Post the items to the relevant accounts in the sales ledger and then show the transfer to the sales account in the general ledger. Show folio numbers against all items to complete the posting process using the following page reference numbers, the sales day book page 54, the sales account in the general ledger page 98. The page numbers of the various ledger accounts in the sales ledger are shown in brackets 2007 Mar 1 Credit sales to J. Gordon (89) $187 Mar 3 Credit sales to G. Abrahams (76) $166 Mar 6 Credit sales to V. White (107) $12 Mar 10 Credit sales to J. Gordon (199) $55 Mar 17 Credit sales to F. Williams (105) $289 Mar 19 Credit sales to U. Richards (66) $66 Mar 27 Credit sales to V. Wong (14) $28 Mar 31 Credit sales to L. Singh (63) $78 145 Invoice no 202 - You are employed as accounts assistant for a catering company, Surprise Desserts, that specialises i making desseres for sale to local restaurants, hotels and shops. During July 2007 the following purchases invoices are received. $ 78.50 201 July 1 Barton Foods Ltd 56.26 July 3 Henmore Eggs 101.30 203 July 8 Barton Foods Ltd July 10 Fernley & Co. 98.00 204 July 12 Henmore Eggs 48.20 205 July 14 Bridge Catering Co. 142.00 206 July 19 Ruffoni Creams 132.82 207 July 23 Fernley & Co. 43.20 208 July 25 Ace Packaging Co. 217.75 209 July 31 Henmore Eggs 62.60 210 (d) Show all folio numbers 153 C. Phillips, a sole trader, has the following purchases and sales for March 2007, Mar 1 Bought from Smith Stores: silk $40, cotton 580, all less 25% trade discount purchases lediger p. 1051 Mar 8 Sold to A. Grantley: linen goods 528, woollen items $44. No trade discount (sales ledger p. 2411 Mar 15 Sold to A. Henry: silk 536, linen $144, cotton goods $120. All less 20% trade discount sales ledger p. 126). Mar 23 Bought from C. Kelly: cotton $88, linen $52. All less 25% trade discount (purchases ledger p. 701. Mar 24 Sold to D. Sangster: linen goods $42, cotton $48. Less 10% trade discount (sales ledger p. 99 Mar 31 Bought from J. Hamilton: linen goods $270. Less 33% trade discount (purchases ledger p. 1221