Prepare the personal account of Ram in the books of Shyam and Shyam's A/c in the books of Ram. 2005 Dec. 1 Opening debt of Shyam to Ram 5000 2 Shyam purchased goods from Ram 40,000 13 Ram sold goods to Shyam 50,000 24 Shyam returned goods to Ram 20,000 28 Ram received goods returned by Shyam 30 Shyam paid to Ram 10,000 and discount allowed 1000