From the following information, write up a purchase return book of M/S agarwal and sons and post them into ledger. May 1 Returned to uptron television co.Ltd 4 colour T,V@Rs 6000 each May 15 Returned to Philips ltd 2 pieces of Two in one@Rs 2500 each. May 19 Returned to Bajaj Electronics Ltd.2 pieces of electric heater @ Rs 100 each. May 29 Returned to Bpl india Ltd.3 Pieces of VCR @Rs 10000 each.

From the following particulars, prepare the Purchases Book of Devi Stationers and also show the ledger postings.  2018  Aug. 5 Purchased from Madan Mohan & Sons on credit 5 reams of white paper @ Rs. 75 per ream,                     10 Purchased from Gopikrishna Bros. 5 dozen ink bottles @ Rs. 52 per dozen at a discount of 10%.          14 Purchased from Avanti Pen Stores 3 dozen ball pens @ Rs. 15 per dozen at a discount of 20%.          18 Purchased 100 pencils from Muralidhar & Co. @ Rs. 0.75 each.          25 Purchased a typewriter on credit from Office Equipment Limited for Rs. 4,500.         28 Purchased one dozen pen stands @ Rs. 100 per dozen for cash.        30 Purchased 5 dozen of note books on the credit from Rama & Co. @ Rs. 24 per dozen.  (Hint: Transactions dated August 25 and 28 are not to be entered in Purchases Book.)  (Answer: Total of Purchases Book Rs. 840)

BES-2 Prepare the journal entries to record the following transactions on Rowen Company's books: (a) On March 2, Hunt Company sold $900,000 of merchandise to Rowen Company, terms n/30. The cost of the merchandise sold was $600,000. (b) On March 6, Rowen Company returned $130,000 of the merchandise purchased on March 2 The cost of the returned merchandise was $90,000. The merchandise was returned to inven- tory for future resale. (c) On March 31, Hunt Company received the balance due from Rowen Company.