Required: 1- State the accounting to be maintained to record these operations under the French method. 2Record the transactions above. Answer 1- The accounting books that should be maintained to record these transactions are: - purchases' subsidiary journal book. cash receipt ,, ,, ,, - cash payment ,, ,, ,, revenues from patients' subsidiary journal book. other revenues' ,, a: a: - Creditors' (or Payables) ,, ,, 99 Debtors' (or Receivables) ,, ,, ,, - General journal book. Subsidiary ledgers. -General Ledger 2 Recording purchases of medical items in the purchases subsidia journal 1/3 70, 000 Medical supplies United Co. XXX 1/3 180,000 Medicine Mega Pharma XXX 7/3 160,000 Sanitizer and anti-infection Safty & XXX materials Control Co. Note: United Co. and Mega Pharma are credit accounts and the bedit is "Purchases". At the end of the month, one journal entry is made in the General Journal book will be done by the total of purchases as follows: Debit amount Credit amount 30/3 410,000 Purchases 410,000 Creditors (total)