Date

Particulars

LF No.

Debit (IN RM)

Credit (IN RM)

1^st Oct,2019

Larry a/c                                                    Dr

         To Purchase Returns a/c

(Being Goods returned by us)

70

70

Sales Returns a/c                                     Dr

          To Terry a/c

(Being goods returned to us)

21

21

Purchases a/c                                           Dr

           To Fiona a/c

(Being purchases made on credit)

74

74

Kerry a/c                                                    Dr

            To Purchase Returns a/c

(Being Goods returned by us)

31

31

Sales Returns a/c                                      Dr

             To Cory a/c

(Being goods returned to us)

24

24

Katie a/c                                                    Dr

             To Sales a/c

(Being goods sold on credit)

99

99

Equipment a/c                                          Dr

              To Simon Ltd a/c

(Being Equipment Purchased on credit)

130

130

J. Jamie a/c                                                Dr

                To Equipment a/c

(Being equipment sold on credit)

250

250

Purchases a/c                                           Dr

                 To Molly a/c

(Being goods bought on credit basis)

65

65

Ernest a/c                                                 Dr

                 To Sales a/c

(Being goods sold on credit)

12

12