1
On 1 May 2007, F Marr Ltd, 2 Frank Lane, Manchester, sold the following goods on credit to
M Low & Son, Byron Golf Club, Cheesham, Notts:
Order No A/496
3 sets ‘Tiger Gold’ golf clubs at £810 per set.
150 Rose golf balls at £20 per 10 balls.
4 Daly golf bags at £270 per bag.
Trade discount is given at the rate of 331/3%.
All goods are subject to VAT at 10%.
(a) Prepare the sales invoice to be sent to M Low & Son. The invoice number will be 2094.
(b) Show the entries in the personal ledgers of F Marr Ltd and M Low & Son.