Amara Company made sales using the following list prices and trade discounts. What amount should be recorded

Question:

Amara Company made sales using the following list prices and trade discounts. What amount should be recorded for each sale?
1. List price of $540 and trade discount of 30 percent.
2. List price of $640 and trade discount of 20 percent.
3. List price of $220 and trade discount of 40 percent.