Prepare Aparna's account in books of Suparna.
1 Balance due from Aparna * 60,000
4 Sold goods to Aparna *15,000 at 10% Trade Discount.
7 Goods returned by Aparna *1,500 (Gross)
11 Received crossed cheque from Aparna 50000
17 Invoiced goods to Aparna * 12,000
25 Sold goods to Aparna in cash * 6,000
30 Received cash from Aparna * 33,000 in full settlement of her acco
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