Q31: Received commission by cheque $120. This transaction will be entered in Cash Book on:

Credit side of Cash Column

Credit side of Cash Column

Debit side of Bank Column

Debit Side of Cash Column

Q32: Returns inwards are entered on:

Debit side of Purchase ledger control account

Debit side of Sales ledger control account

Credit side of Sales ledger control account

Credit side of Purchase ledger control account