Emeka sold goods on credit to Ngozi for ₦60,000 less 10% trade discount. What amount would be recorded in Emeka's sales day book?

Trade discount is deducted before recording in the books of account and is never shown separately in the ledger. The invoice value is ₦60,000 − (10% × ₦60,000) = ₦60,000 − ₦6,000 = ₦54,000. This net amount of ₦54,000 is what is entered in the sales day book.