Answer
Total the sales day book for the period. Post the total net sales to the credit of the sales account, the total VAT to the credit of the VAT (output) account, and the total gross to the debit of the sales ledger control account. Individually, post each customer's gross invoice to the debit of their personal account in the sales ledger.
Period totals: Net 10,000, VAT 2,000, Gross 12,000
Dr Sales Ledger Control 12,000
Cr Sales 10,000
Cr VAT (output) 2,000
Memorandum: Dr each customer account (gross)Real-world example At month-end the day book total credits sales and VAT while the control account is debited with the gross figure.