1. **State the problem:** Prepare and balance the sales book for Mr. Mark 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:** - 01: Sold goods to Bjarney for 89780 on credit. - 02: Sold goods on credit to Hitaken for 88250 less 8% trade discount. - 29: Credit sales of X. Singv. for 83310. - 29: Credit sales to A. Alex for 81574 less half trade discount. - 29: Credit sales to Singh for 84090 less 8% trade discount. - 12: Sold goods to M. Nichils for 18960 cash (exclude from sales book). - 20: Sold goods to I. Panil for 95040 on credit. 4. **Calculate net credit sales for each transaction:** - Bjarney: $89780$ (no discount) - Hitaken: $88250 \times (1 - 0.08) = 88250 \times 0.92 = 81190$ - X. Singv.: $83310$ (no discount) - A. Alex: $81574 \times (1 - 0.5) = 81574 \times 0.5 = 40787$ - Singh: $84090 \times (1 - 0.08) = 84090 \times 0.92 = 77362.8$ - M. Nichils: cash sale, exclude - I. Panil: $95040$ (no discount) 5. **Sum all credit sales:** $$89780 + 81190 + 83310 + 40787 + 77362.8 + 95040 = 467469.8$$ 6. **Prepare the sales book (summary):** | Date | Customer | Amount | |-------|----------|---------| | 01 | Bjarney | 89780 | | 02 | Hitaken | 81190 | | 29 | X. Singv. | 83310 | | 29 | A. Alex | 40787 | | 29 | Singh | 77362.8 | | 20 | I. Panil | 95040 | **Total Credit Sales:** $467469.8$ This is the balanced total for the sales book for the period ended 30 April 2006.