On 1 May 20X9 Marshall’s cash

On 1 May 20X9 Marshall’s cash book showed a cash balance of $224 and an overdraft of $336. During the

week ended 6 May the following transactions took place.

May 1 Sold $160 of goods to P Dixon on credit.

May 1 Withdrew $50 of cash from the bank for business use.

May 2 Purchased goods from A Clarke on credit for $380 less 15% trade discount.

May 2 Repaid a debt of $120 owing to R Hill, taking advantage of a 10% cash discount. The

payment was by cheque.

May 3 Sold $45 of goods for cash.

May 4 Sold $80 of goods to M Maguire on credit, offering a 121/2% discount if payment made within

7 days.

May 4 Paid a telephone bill of $210 by cheque.

May 4 Purchased $400 of goods on credit from D Daley.

May 5 Received a cheque from H Larkin for $180. Larkin has taken advantage of a $20 cash

discount offered to him.

May 5 Sold $304 of goods to M Donald on credit.

May 5 Purchased $135 of goods from Honour Co by cheque.

May 6 Received a cheque from D Randle for $482.

May 6 Purchased $100 of goods on credit from G Perkins.

What is the total of the sales day book?

A $544

B $589

C $534

D $579

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