Question

Journal
Bought goods from x for ₹20000 at a trade discount of 10%

Answer 1

purchases A/c              dr.                                  18000

              To, cash a/c / X 's A/c     -                                   18000

Answer 2

Purchases A/C. Dr. Rs.18,000

To X A/C. Rs.18,000

(Being goods purchased from X)