(Unya dolce subject to 30% trade discount.)
15. Enter the following transactions in the Purchases Return Book of Sehdev Stationers, U.P.
and post them into ledger accounts:
2019
Feb. 1
Returned to Hemant & Co, Agra
150 Markers @ 40 per pc.
80 Gum bottles @ 75 per bottle
(Origional invoice at trade discount 5%, CGST 6% and SGST 6%)
Feb. 12 Returned to Baldev & Bros, New Delhi
90 Pen stands @ 120 each
750 File covers @ 12 each
(Original invoice at 10% trade discount and 12% IGST)
Feb. 21
Returned to Sisodia & Associates, Kanpur
120 Boxes gel pens @ 75 per box
80 Boxes of HB pencils @ 20 per box
(Original invoice at 10% trade discount, 6% CGST and 6% SGST)
Feb. 27 Returned to Sanjay Singh, Hyderabad
200 Paper rims @ 175 per rim
1500 Boxes clip pins @ 10
(Original invoice at 10% trade discount, 12% IGST)
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