Double-entry bookkeeping 2: books of prime entry, accounting systems
. Fred makes all his sales for cash. During the year ended 31 March 2021, Fred paid £106,280 into his business bank account from his cash receipts from sales and he used £20,000 of cash from cash sales to pay his own personal expenses. Fred had cash of £200 in his business's cash register on 1 April 2020 and £350 in the cash register at 31 March 2021. What is Fred's sales figure for the year ended 31 March 2021?

. Tamara owns several properties which she rents out to students. She lost all her rent invoices for the year when her computer was destroyed in a fire. However, she does have some handwritten and bank records which record the following information. At 1 September 2020, Tamara was owed £3,300 by her tenants. Cash collected from tenants for the year to 31 August 2021 and paid into the bank totalled up to £148,870. At 31 August 2021, rents still owed and collectable from her tenants amounted to £4,200. During the year to 31 August 2021, Tamara had to write off £680 rent as uncollectable as the tenant who owed this money had left the country. What is the total of Tamara's rent invoices for the year to 31 August 2021?

. Luca pays cash to his suppliers for goods he purchases to sell on his market stall. During the year to 31 May 2021, Luca paid £69,475 to his suppliers. At 31 May 2020, Luca owed his suppliers £5,645, while his trade payables at 31 May 2021 totalled up to £4,820. He was granted £250 in quantity discounts by his suppliers during the year. What is the figure for purchases in Luca's statement of profit or loss in the financial year to 31 May 2021?

. Mariana makes all her sales for cash. During her first year of trading, Mariana's transactions were: cash paid to suppliers: £79,380, cash wages paid: £15,000, drawings for personal expenses: £18,000, cash at the end of the year: £250. What figure will Mariana disclose in her first year financial statements for sales?