Report for the Average Sales by Customers Based on Number of Transactions

1. Navigate to Reports > Sales > Sales by Customer > Customize Summary.
2. Edit Columns > Add Fields >  Sales folder > click on Number of Transactions.

3. Click on Add Formula Field button:
- Column Label  = Average Sales
- Formula Type = Ratio x/y
- x = Sales
- y = Number of Transactions

4. Modify the Report Title.
5. Click Save.

.