Purchases account

Date Details Amount ($) Date Details

1-Jun Khor 2700
15-Jun Lim 2520

Lai account
Date Details Amount ($) Date Details
5-Jun Sales 600 25-Jun Sales returns
30-Jun Discount allowed
30-Jun Bank

Purchases returns account

Date Details Amount ($) Date Details
10-Jun Khor
 Chin account
Date Details Amount ($) Date Details
20-Jun Sales 1300 30-Jun Bank
30-Jun Discount allowed

Bank account
Date Details Amount ($) Date Details
30-Jun Lai 399 30-Jun Khor
30-Jun Chin 1235 30-Jun Lim

Discount allowed account

Date Details Amount ($) Date Details
30-Jun Lai 21
30-Jun Chin 65
 Khor account
Amount ($) Date Details Amount ($) Date Details
10-Jun Purchases returns 180 1-Jun Purchases
30-Jun Bank 2394
30-Jun Discount received 126

Sales account
Amount ($) Date Details Amount ($) Date Details
180 5-Jun Lai
21 20-Jun Chin
399

Lim account
Amount ($) Date Details Amount ($) Date Details
180 30-Jun Bank 2394 15-Jun Purchases
30-Jun Discount received 126
 Sales returns account
Amount ($) Date Details Amount ($) Date Details
1235 25-Jun Lai 180
65

Disount received account

Amount ($) Date Details Amount ($) Date Details
2394 30-Jun Khor
2394 30-Jun Lim

Amount ($)
 Details Amount ($)
Purchases 2700

Details Amount ($)

Lai 600
Chin 1300

Details Amount ($)

Purchases 2520
Details Amount ($)

Details Amount ($)

Khor 126
Lim 126