1. **State the problem:** Prepare and balance the sales day book for H. Hamid for the period ended 31 Jan, 2021. 2. **Understand the sales day book:** It records all credit sales made by the business. Each entry includes the date, customer name, and amount of credit sales. Trade discounts reduce the sales amount and must be deducted before recording. 3. **Calculate net sales for each transaction:** - 01 Jan: Sold goods on credit to A. Singh $12,500 (no discount) - 09 Jan: Credit sales to A. Lim $9,720 less 3% trade discount $$9,720 \times (1 - 0.03) = 9,720 \times 0.97 = 9,422.40$$ - 09 Jan: Credit sales to S. Paul $8,100 (no discount) - 09 Jan: Credit sales to J. Jones $12,110 (no discount) - 11 Jan: Sold goods on credit to H. Marcus $6,010 less 9% trade discount $$6,010 \times (1 - 0.09) = 6,010 \times 0.91 = 5,469.10$$ - 15 Jan: Credit sales to P. Peters $3,120 (no discount) - 21 Jan: Credit sales to M. Moore $10,25 (assumed typo, likely $10,250) (no discount) - 29 Jan: Sold goods on credit to A. Singh $2,991 (no discount) - 31 Jan: Sold goods on credit to N. Newton $5,310 less 4% trade discount $$5,310 \times (1 - 0.04) = 5,310 \times 0.96 = 5,097.60$$ 4. **Sum all net credit sales:** $$12,500 + 9,422.40 + 8,100 + 12,110 + 5,469.10 + 3,120 + 10,250 + 2,991 + 5,097.60 = 68,060.10$$ 5. **Prepare the sales day book table:** | Date | Customer | Amount | |-------|----------|---------| | 01 Jan | A. Singh | 12,500 | | 09 Jan | A. Lim | 9,422.40 | | 09 Jan | S. Paul | 8,100 | | 09 Jan | J. Jones | 12,110 | | 11 Jan | H. Marcus | 5,469.10 | | 15 Jan | P. Peters | 3,120 | | 21 Jan | M. Moore | 10,250 | | 29 Jan | A. Singh | 2,991 | | 31 Jan | N. Newton | 5,097.60 | 6. **Balance the sales day book:** Total credit sales for the period ended 31 Jan 2021 is $68,060.10. **Final answer:** The total credit sales recorded in the sales day book for the period ended 31 Jan 2021 is **68,060.10**.