Selecting the correct book of prime entry Renea is the owner of a retail unit. Her business's accounting system includes all seven books of prime entry as part of her books of account. The following transactions were among those that occurred during September 2014. In each case decide which book of prime entry should be used to make the first record of the transaction.

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Received an invoice for some new equipment for business use Sept 3 6 6 Cheque stub showed the payment of rent for the month 11 Entries were made to correct a mistake made by the bookkeeper 14 Invoice was issued for the sale of goods on credit 15 Credit note was issued for the return of goods by a customer 20 A voucher showed the purchase of postage stamps 23 Invoice was received for goods for resale 25 Some of the new equipment was found to be faulty and was retumed to the supplier