S Ltd. sells goods on Sale or Return basis. Customers having the choice of returning the goods within 15 days. During April 2021, the following are the details of the goods sent: Date of dispatch April 2 4 16 20 24 28 Party's name M/s G M/s H M/S I M/s J M/s K M/s L Amount 20,000 36,000 50,000 16,000 42,000 60,000 Within the stipulated time G and I returned the goods while H, J and K informed that they have accepted the goods. Prepare the following in the books of 'S'. (i) Goods on "sales or return, sold and returned day books". (ii) Goods on sales or return total account.