Referring to E 6-4, assume that Kingston found 10 books to have significant defects and decided to return these 10 books on April 8. It also found other 15 books to have small defects and asked for an allowance of NT$20 per defective books. Make the entry on April 8 to record the returns and allowances.

E 6-4,

Assume that Kingston bookstore decided to buy 150 books at NT$350 per book on April 5. The credit terms were 2/10, n/30. Kingston paid half the price on April 10, the others were paid on April 20. Make journal entries needed at each date.