The following details are the business transactions of Avatar Traders for the month of

December 2019:

Date

(December

2019)

Transaction

Amount

(RM)

2

Credit sale to Lim Hwee

600

3

Credit purchase from Raya Traders

630

6

Lim Hwee returned goods that were sold on 2 Dec.

156

9

Credit sale to Sham

500

12

Returned to Raya Traders goods that were bought on 3

Dec.

160

16

Sham made payment by cheque

280

17

Credit sale to Lim Hwee

360

18

Credit purchase from Baba

189

23

Credit sale to Rambu

620

24

Returned goods to Baba

117

30

Credit sale to Sham

380

31

Rambu returned goods that were sold on 23 Dec.

180

Required:

(a)

Enter the above transactions in the :

-

purchases day book;

-

sales day book;

-

return outwards day book and

-

return inwards day book