Mr A and B Ltd completed a single contract for sale and acquisition of all 3 flats, and the flats are individually priced in that contract at £80,000, £95,000 and £107,000.
Cwblhaodd Mr A a B Cyf un contract ar gyfer gwerthu a phrynu pob un o'r 3 fflat, ac mae'r fflatiau wedi’u prisio'n unigol yn y contract hwnnw, sef £80,000, £95,000 a £107,000.