Q17 Date Invoice No. Sales Journal Name of the Customer (Account to be debited) L.F. Amount 3 Posting Posting from Sales Day Book to the personal accounts is done mostly on daily basis. The personal accounts are prepared in sales ledger and are debited with the amount of each transaction. The total of the Sales Journal is periodically posted to the credit of Sales Account as 'By Sundries', normally on a monthly basis. It is prepared in the General Ledger Ilustration 15 Record the following transactions in the Sales Day Book of Cochin Furniture and post them to the Ledger 2003 April 3 Sold on credit to Mahesh & Co 4 Tables @ +3,000 20 Chairs @ 300 9 Sold to Raveendra Traders: 5 Tables @ +3,600 3 Revolving chairs @ 800 Less trade discount 10% Sold to Jaya Matha Agencies 3 Almarahs @ 4,000 20 Chairs @ 200 28 Sold to S.B. Traders 2 Dining tables @ 7.000 12 Chairs @ 400 18