Deposits and Installments 73,333.3 Cost of sales 60,000 Cash price of Estates 100,000 An estate costing GHS1,200 and sold on hire purchase for GHS2,000 to Asempa Budget Company were repossessed after the deposit of GHS666.7 and 2 monthly installments of GHS266.7 had been received. These cars were then reconditioned at a cost of GHS66.7 and sold for GHS400.