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Here are the transactions recorded in the relevant day books for NaCCA Company Limited for May 20X1: Sales Day Book May 1: Sold goods to Joshua Original price: GH¢10,000 Less: 10% trade discount (0.10 × GH¢10,000 = GH¢1,000) Net amount: GH¢10,000 - GH¢1,000 = GH¢9,000 Amount: GH¢9,000 May 9: Sold goods to Mary 250 bags of cement at GH¢20 each: 250 × GH¢20 = GH¢5,000 200 tins of targets at GH¢15 each: 200 × GH¢15 = GH¢3,000 Subtotal: GH¢5,000 + GH¢3,000 = GH¢8,000 Less: 20% trade discount (0.20 × GH¢8,000 = GH¢1,600) Net amount: GH¢8,000 - GH¢1,600 = GH¢6,400 Amount: GH¢6,400 May 20: Sold goods to Amoah Frempong 80 iron rods at GH¢50 each: 80 × GH¢50 = GH¢4,000 110 bags of cement at GH¢16 each: 110 × GH¢16 = GH¢1,760 250 filters at GH¢35 each: 250 × GH¢35 = GH¢8,750 Subtotal: GH¢4,000 + GH¢1,760 + GH¢8,750 = GH¢14,510 Less: 15% trade discount (0.15 × GH¢14,510 = GH¢2,176.50) Net amount: GH¢14,510 - GH¢2,176.50 = GH¢12,333.50 Amount: GH¢12,333.50 --- Purchases Day Book May 4: Purchased from Koranteng 150 iron rods at GH¢30 each: 150 × GH¢30 = GH¢4,500 100 filters at GH¢25 each: 100 × GH¢25 = GH¢2,500 Subtotal: GH¢4,500 + GH¢2,500 = GH¢7,000 Less: 15% trade discount (0.15 × GH¢7,000 = GH¢1,050) Net amount: GH¢7,000 - GH¢1,050 = GH¢5,950 Amount: GH¢5,950 May 6: Purchased from Anaman Ltd. 10 bottles of gin at GH¢35 each: 10 × GH¢35 = GH¢350 Amount: GH¢350 May 30: Purchased from Afia Nyamekyie 120 bags of cement at GH¢15 each: 120 × GH¢15 = GH¢1,800 50 gallons of oil paint at GH¢20 each: 50 × GH¢20 = GH¢1,000 300 metal sheets at GH¢18 each: 300 × GH¢18 = GH¢5,400 Total amount: GH¢1,800 + GH¢1,000 + GH¢5,400 = GH¢8,200 Amount: GH¢8,200 --- Sales Returns Day Book May 18: Mary returned 30 bags of cement Original price per bag: GH¢20 Less: 20% trade discount on original sale (0.20 × GH¢20 = GH¢4) Net price per bag: GH¢20 - GH¢4 = GH¢16 Amount: 30 × GH¢16 = GH¢480 Amount: GH¢480 May 21: Amoah Frempong allowed 25% reduction for damaged goods Net invoice price from May 20: GH¢12,333.50 Reduction: 25% of GH¢12,333.50 (0.25 × GH¢12,333.50 = GH¢3,083.375) Amount (rounded to 2 decimal places): GH¢3,083.38 --- Purchases Returns Day Book May 7: Returned 40 iron rods to Koranteng Original price per rod: GH¢30 Less: 15% trade discount on original purchase (0.15 × GH¢30 = GH¢4.50) Net price per rod: GH¢30 - GH¢4.50 = GH¢25.50 Amount: 40 × GH¢25.50 = GH¢1,020 Amount: GH¢1,020