State whether the following statements are true or false:

(a) Purchase of equipment on account is first recorded in the Purchased Day Book.

(b) Sales Returns Account is a Personal Account.

(c) Sale of furniture used in the office is credited to sales account.

(d) A customer's cheque returned dishonoured is debited to returns in-wards accounts.

(e) Total sales made during a year are found out from the sales book.