23 sold goods to Ram 74,500
26 Goods returned by Ram 77 .
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Explanation:
Ram A/c Dr. 14,000
Discount Allowed A/c Dr. 1,000
To Sales A/c 15,000
(Being goods sold to Ram on credit and allowed discount).
Here , goods have been sold to ram for Rs 15000 also allowed discount of Rs 1000. So sales A/c have been credited by Rs 15000 and and Ram's A/c and Discount allowed A/c are debited by Rs 14000 & Rs 1000 respectively.
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