a. Public : journal to record the sales returns transaction, which puts your account receivables debit-side sales and account receivable the credit side effort.
Book helper source : based on accounts receivable crefit memo is used to record accounts receivable is reduced.
Supporting material : book to record the finished product on kos return source decuments the credit memo.
Great Book : comprising an account receivable business, material of a finished product, the result of a sale, and kos products sold.
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