2. 3. Cash sales usually make up 30% of the total sales. Ine varainu entries are required for cash sales and collections from credit sales.) 4. Credit sales are normally collected as follows: 4.1 30% in the month of the sale, and these debtors are entitled to a 3% discount 4.2 2. 3. Cash sales usually make up 30% of the total sales. Ine varainu entries are required for cash sales and collections from credit sales.) 4. Credit sales are normally collected as follows: 4.1 30% in the month of the sale, and these debtors are entitled to a 3% discount 4.2