Aparna account in books of Suparna.
Balance due from Apama ? 60.000
Sold goods to Apama? 15.000 at 10% Trade Discount
Goods retumed by Aparna +1.500 (Gross)
Recerved crossed cheque from Apama ? 50000
1 Invoiced goods to Apama? 12.000
2 Sold goods to Aparna in cash + 6,000
Received cash from Aparna ? 33,000 in full settlement of her account
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