Aryan is a retailer. He trades with Mikhail, a wholesaler. The following business documents were exchanged in May:

Cheque, credit note, debit note, invoice, receipt, statement of account.

a. List these documents in the order in which they would be issued. Name the person who issued each document.

b. Explain why each document was issued.

c. Name the book of prime entry in which each trader would record the documents. If the document would not be recorded in a book of prime entry give a reason for this.