Date Name of Customer Amount Credit Note LF. No. 2018 July 14 Dhaval Traders 21 Sourabh & Sons 27 Prachi 3,550 4.675 5,000 Total 13,225 Working Note: Transaction dated 27-7-2018 value of goods returned to Surabhi Stores (Price of goods received from Prachi) 100/(100 +25) 5,000 X (100/125) = 4,000 Note : Transaction dated 30th March is related to purchase of Furniture on credit, hence it will not be recorded in the above books 51 Illustration No. 9 - Record the following transactions in Purchase book, Sales book. Pur- chase Return book, Sales Return book of Kamal General Stores, Solapur. Date Details 2018 May 01 Jaya Invoiced goods : 15.000 at 9% TD. as per invoice No 23 3 Purchased Computer from IBM Computers 55,000 as per invoice No. 86 4 Invoiced goods to Priya for 720.000 at 45% TD as per invoice No 34 7 Sold goods to Sneha for? 14.500 at 10% T.D. as per invoice No 35 12 Priya return goods 3.500 (Gross) for which we issued Credit Note No 87 15 Goods 4,500 (Gross) returned to Jaya & issued Debit Note No. 49 17 Sold old Machinery to Bipin on credit 29,800 20 Sold goods to Amina for 26,650 as per invoice No 36 & Purchased goods from her for? 12.250 as per their invoice No. 455. 22 Kailash Traders purchased goods from us? 16,000 at 6% TD. as per invoice No. 37 24 Sweety supplieed goods to us? 2.450 vide invoice No. 630. 27 Kailash Traders return goods to us +5,180 (Net) & issued a Credit Note No 88 29 Return goods > 460 to Sweety & issued debit note No 50