Ms. Madhu has supplied goods on sale or return basis to customers, the particulars of which are as under. Date of dispatch Party's name Amount Remarks 01.03.2020 08.03.2020 15.03.2020 19.03.2020 25.03.2020 30.03.2020 M/s. Piya M/s. Riya M/s. Ciya M/s. Diya M/s. Tiya M/s. Bhavya 20,000 Awaiting approval from customers as on 31.03.2020 25,000 Returned on 16.03.2020 24,000 Goods worth 4,000 returned on 20.03.2020 22,500 Goods accepted on 24.03.2020 Good accepted on 28.03.2020 18,250 23,000 Awaiting approval from customers as on 31.03.2020 Goods are sent on the terms of 10 days return window from the date of dispatch, failing which it will be treated as sales. The books of Madhu are closed on the 31st March, 2020. Prepare the following accounts in the books of Madhu. (a) Goods on "sales or return, sold and returned day books". (b) Goods on sales or return total account.