1st of this month: You have negotiated the sale of Mr & Mrs Emerald's home at 1 Diamond Avenue, Jewel Town for $1Million. The purchasers, Mr & Mrs Rock, are signing the contract and paying the 0.25% initial deposit. (Receipt 000360) 8th of the month: The cooling-off expires today, under negotiation, only 5% is to be paid. 4th of next month (settlement date): The balance of 10% is payable prior to settlement. 6th of the month: The Orders on the Agent have been received and we can account for our $22,000 commission with the balance payable to the vendors' account #123123 BSB 032717. You have not had any other receipts between these. Prepare the ledger