Ali Co, returned 5 books to Jarir Bookstore. The books selling price is 12 SAR per book and costs larir 6 SAR per book. The entry to record the transaction in the Buyer/Purchaser journal will be Dr. Accounts Payable 60 / Cr. Inventory 60 (Dr. Accounts Receivable 60/Cr. Sales Return and Allowances 60) (Dr. Cost of Goods Sold 30/C Inventory 30) Dr. Inventory 60 / Cr. Accounts Payable 60 (Dr. Sales Return and Allowances 60 / Cr. Accounts Receivable 60) (Dr. Inventory 30/Cr. Cost of Goods Sold 30)