Insemination done 1-Apr-2020 (Twin Embryo) Rec. 147 & 148 Boarding charges started from 1-May, 2020, but invoice charged from 16-May (Adjustment boarding 1-May to 15-May) charges was in May, 2020 daily 83.33 + 5% VAT = 1312.45 + 1 p4 doze 73.5 = 1385.95