Main Street Distributors, a wholesale firm, made sales using the following list prices and trade discounts. What amount should be recorded for each sale? List price of $4,100 and trade discounts of 20 percent and 10 percent. List price of $4,800 and trade discounts of 20 percent and 10 percent. List price of $3,150 and trade discounts of 20 percent and 10 percent.

$3,280 & $3,690

$3,840 & $4,320

$2,520 & 2,835

Explanation:

All amounts should be recorded net of discounts.

List price of $4,100 and trade discounts of 20 percent and 10 percent.

$4,100 x ( 1 - 20% ) = $3,280

$4,100 x ( 1 - 10% ) = $3,690

List price of $4,800 and trade discounts of 20 percent and 10 percent.

$4,800 x ( 1 - 20% ) = $3,840

$4,800 x ( 1 - 10% ) = $4,320

List price of $3,150 and trade discounts of 20 percent and 10 percent.

$3,150 x ( 1 - 20% ) = $2,520

$3,150 x ( 1 - 10% ) = $2,835

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