Sale Bill be as follows
| Particulars | QTY | RATE | AMT |
| Wristwatch | 32 | 1580 | 50560 |
| Wall Clock | 45 | 620 | 27900 |
| Vat 4% | 2022.4 | ||
| Vat 13.5% | 3766.5 | ||
| TOTAL | 84248.9 |
XYZ Co Dr 84248.9
To Sales 4% Local 50560
To Output Vat 4% Local 2022.4
To Sales 13.5% Local 27900
To Output Vat 13.5% Local 3766.5
Bank Dr 33700
To XYZ 33700
(84248.9*40%)