Benjamin of 10 Lowe Street, San Fernanado, is selling the following items, the recommended

retail prices as shown: white tape at $10 per roll, green baize at $4 per meter, blue cotton at $6
per sheet, black silk at $20 per dress length. He makes the following sales.
2007

May 1---To F. Gomez, 3 Keswick Road, Port of Spain: 3 rolls whit tape, 5 blue cottons,

1 dress length black silk. Less 25% trade discount. (ledger p. 105)

May4---To A. Gray, 1 Shilton Road, Pointe-a-Pierre: 60 roll white tape, 30 meters green

baize. Less 33 1/3% trade discount (ledger p. 277)

May8---To E. Hosein, 1 High Road, Marabella: 1 dress length black silk. No trade discounts

(ledger p. 84)

May 20---To M. Ali, 1 knott Road, Port of Spain: 10 rolls white tape, 6 sheets blue cotton,

3 dress lengths black silk, 11 meters green baize. Less 25% trade discount

(ledger p. 77)

May 31---To B. Cooper, 1 Tops Lane, St. Augustine:12 rolls white tape, 14 sheets blue

cotton, 9 meters green baize. Less 33 1/3% trade discount. (ledger p. 211)

You are to (a) draw up a sale invoice for each of the above sales; (b) enter them up on p.163

in the sales journal, post to the personal accounts; (c) transfer the total to the sales account on

p.66 in the general ledger; (d) show all folio