Jimmy Sing is selling the following items at the list prices shown: wedding gowns at $1,000 each, cocktail dresses at $500 each; party dresses at $400 each, and flower girl dresses at $200 each. Jimmy made the following credit sales in September 2020:

2020

Sept 1 To Tai Hing Co: 5 wedding gowns, 11 cocktail dresses. Less a 20% trade discount.

" 7 To Wing Tai Co: 6 cocktail dresses, 20 party dresses. Less a 25% trade discount.

" 13 To Tung Sun Ltd: 2 wedding gowns, 30 flower girl dresses. Less a 10% trade discount.

" 23 To Luk Kee: 3 cocktail dresses, 4 party dresses, 5 flower girl dresses. No trade discount was given. 12

(a) Calculate the amount for each of the above sales.

(b) Record the above transactions in the sales journal.

(c) Post the journal entries to the debtors accounts in the accounts receivable ledger.

(d) Transfer the monthly total of credit sales to the sales account in the general ledger.