Prepare the Sales Day Book for NaCCA Company Limited for May 20X1, showing all transactions with details of trade discounts.

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 ($0.10 \times \text{GH¢}10,000 = \text{GH¢}1,000$)
  • Net amount: $\text{GH¢}10,000 - \text{GH¢}1,000 = \text{GH¢}9,000$
  • Amount: $\boxed{\text{GH¢}9,000}$

• May 9: Sold goods to Mary

  • 250 bags of cement at GH¢20 each: $250 \times \text{GH¢}20 = \text{GH¢}5,000$
  • 200 tins of targets at GH¢15 each: $200 \times \text{GH¢}15 = \text{GH¢}3,000$
  • Subtotal: $\text{GH¢}5,000 + \text{GH¢}3,000 = \text{GH¢}8,000$
  • Less: 20% trade discount ($0.20 \times \text{GH¢}8,000 = \text{GH¢}1,600$)
  • Net amount: $\text{GH¢}8,000 - \text{GH¢}1,600 = \text{GH¢}6,400$
  • Amount: $\boxed{\text{GH¢}6,400}$

• May 20: Sold goods to Amoah Frempong

  • 80 iron rods at GH¢50 each: $80 \times \text{GH¢}50 = \text{GH¢}4,000$
  • 110 bags of cement at GH¢16 each: $110 \times \text{GH¢}16 = \text{GH¢}1,760$
  • 250 filters at GH¢35 each: $250 \times \text{GH¢}35 = \text{GH¢}8,750$
  • Subtotal: $\text{GH¢}4,000 + \text{GH¢}1,760 + \text{GH¢}8,750 = \text{GH¢}14,510$
  • Less: 15% trade discount ($0.15 \times \text{GH¢}14,510 = \text{GH¢}2,176.50$)
  • Net amount: $\text{GH¢}14,510 - \text{GH¢}2,176.50 = \text{GH¢}12,333.50$
  • Amount: $\boxed{\text{GH¢}12,333.50}$

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Purchases Day Book

• May 4: Purchased from Koranteng

  • 150 iron rods at GH¢30 each: $150 \times \text{GH¢}30 = \text{GH¢}4,500$
  • 100 filters at GH¢25 each: $100 \times \text{GH¢}25 = \text{GH¢}2,500$
  • Subtotal: $\text{GH¢}4,500 + \text{GH¢}2,500 = \text{GH¢}7,000$
  • Less: 15% trade discount ($0.15 \times \text{GH¢}7,000 = \text{GH¢}1,050$)
  • Net amount: $\text{GH¢}7,000 - \text{GH¢}1,050 = \text{GH¢}5,950$
  • Amount: $\boxed{\text{GH¢}5,950}$

• May 6: Purchased from Anaman Ltd.

  • 10 bottles of gin at GH¢35 each: $10 \times \text{GH¢}35 = \text{GH¢}350$
  • Amount: $\boxed{\text{GH¢}350}$

• May 30: Purchased from Afia Nyamekyie

  • 120 bags of cement at GH¢15 each: $120 \times \text{GH¢}15 = \text{GH¢}1,800$
  • 50 gallons of oil paint at GH¢20 each: $50 \times \text{GH¢}20 = \text{GH¢}1,000$
  • 300 metal sheets at GH¢18 each: $300 \times \text{GH¢}18 = \text{GH¢}5,400$
  • Total amount: $\text{GH¢}1,800 + \text{GH¢}1,000 + \text{GH¢}5,400 = \text{GH¢}8,200$
  • Amount: $\boxed{\text{GH¢}8,200}$

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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 ($0.20 \times \text{GH¢}20 = \text{GH¢}4$)
  • Net price per bag: $\text{GH¢}20 - \text{GH¢}4 = \text{GH¢}16$
  • Amount: $30 \times \text{GH¢}16 = \text{GH¢}480$
  • Amount: $\boxed{\text{GH¢}480}$

• 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 ($0.25 \times \text{GH¢}12,333.50 = \text{GH¢}3,083.375$)
  • Amount (rounded to 2 decimal places): $\boxed{\text{GH¢}3,083.38}$

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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 ($0.15 \times \text{GH¢}30 = \text{GH¢}4.50$)
  • Net price per rod: $\text{GH¢}30 - \text{GH¢}4.50 = \text{GH¢}25.50$
  • Amount: $40 \times \text{GH¢}25.50 = \text{GH¢}1,020$
  • Amount: $\boxed{\text{GH¢}1,020}$