1. **State the problem:** Prepare and balance the sales book for Mr. Mart for the period ended 30 April 2006 using the given sales data. 2. **Understand the sales book:** The sales book records all credit sales. Cash sales are not recorded here. 3. **List the sales transactions and apply discounts where applicable:** - 01: Sold goods to Bjarney for 89480 on credit (no discount). - 02: Sold goods on credit to Hildah for 88250 less 8% trade discount. - 02: Sold goods to X. Singh for 83210 on credit (no discount). - 02: Sold goods to A. Alex for 81574 less 1% trade discount. - 02: Sold goods for 8409 less 2% trade discount (assumed credit sale). - 12: Sold goods to M. Nicholls for 81036 cash immediately (exclude from sales book). - 20: Sold goods to I. Paul for 95040 on credit (no discount). 4. **Calculate net sales for each credit transaction with discounts:** - Hildah: $88250 \times (1 - 0.08) = 88250 \times 0.92 = 81170$ - A. Alex: $81574 \times (1 - 0.01) = 81574 \times 0.99 = 80758.26$ - Sale of 8409 less 2% discount: $8409 \times (1 - 0.02) = 8409 \times 0.98 = 8230.82$ 5. **List all credit sales amounts:** - Bjarney: 89480 - Hildah: 81170 - X. Singh: 83210 - A. Alex: 80758.26 - Sale of 8409 less 2% discount: 8230.82 - I. Paul: 95040 6. **Calculate total credit sales:** $$89480 + 81170 + 83210 + 80758.26 + 8230.82 + 95040 = 437889.08$$ 7. **Prepare the sales book summary:** | Date | Customer | Amount | |-------|----------|---------| | 01 | Bjarney | 89480 | | 02 | Hildah | 81170 | | 02 | X. Singh | 83210 | | 02 | A. Alex | 80758.26 | | 02 | Unknown (8409 less 2%) | 8230.82 | | 20 | I. Paul | 95040 | **Total Credit Sales = 437889.08** **Note:** The cash sale to M. Nicholls is excluded from the sales book. **Final answer:** Total credit sales recorded in the sales book for the period ended 30 April 2006 is **437889.08**.