Reference no: EM132739900

Blue Dragon Ltd of Lancaster Road, Denton M36 7WH is selling the following items at the retail prices shown: plastic tubing at £1 per metre, polythene sheeting at £2 per length, vinyl padding at £5 per box, foam rubber at £3 per sheet.

Blue Dragon makes the following credit sales:

1. On 02 January 2015, to Liberty Ltd, 5 Rockley Road, Worthing: 22 metres plastic tubing, 6 sheets foam rubber, 4 boxes vinyl padding. 
2. On 09 January 2015, to Bogdanka Inc. 14 Lancaster Road, Essex: 50 lengths polythene sheeting, 8 boxes vinyl padding, 20 sheets foam rubber. 
3. On 22 January 2015, to Apolonia Ltd, Moor Lane, Cheshire: 4 metres plastic tubing, 33 lengths of polythene sheeting, 30 sheets foam rubber. 
4. On 28 January 2015, to Mills Co. of Maine Road, Liverpool: 29 metres plastic tubing 
5. On 31 January 2015, to Home Builders, Haughton Green Road, Bath: 32 metres plastic tubing, 24 lengths polythene sheeting, 20 boxes vinyl padding.

Problem a. Draw up a Sales Invoice for each of the above credit sales (ignore VAT in your calculations)
Problem b. Enter them up in the Sales Day Book
Problem c. Post them to personal t-accounts in the Sales Ledger
Problem d. Transfer the total sales for January to the sales account in the General Ledger