questions about the seller's book

A120..H149 19. WHEN GOODS THAT HAVE BEEN SOLD ARE RETURNED TO THE SELLER WHAT ACCOUNT IS USED ON THE SELLER'S BOOKS? 1A. 1B. 10. SALES RETURNS AND ALLOWANCES PURCHASE RETURNS AND ALLOWANCES SALES 20. WHAT IS THE NORMAL BALANCE ON THE SELLER'S BOOKS FOR RETURNED GOODS? A. DR 1B. CR. ZERO 10. 21. WHEN GOODS THAT HAVE BEEN PURCHASED ARE RETURNED TO THE SELLER WHAT ACCOUNT IS USED ON THE PURCHASER'S BOOKS? 1A. 1B. 1C. SALES RETURNS AND ALLOWANCES PURCHASE RETURNS AND ALLOWANCES PURCHASES 22. WHAT IS THE NORMAL BALANCE ON THE PURCHASER'S BOOKS FOR GOODS RETURNED TO THE SELLER? 1A. 1B. DR. CR. ZERO