A retail trader makes the prime entry for all his cash transactions in the Cash Book (CB) and other transactions in one of the four special books of prime entry as follows:

(a) Paid £650 to purchase goods for sale

(b) Purchased goods for £7,200 from Selma Ltd

(c) Paid £15,000 for a vehicle for business use

(d) Received £20,000 as a loan from Jim Mitchie

(e) Cash sales £450

(f) Repaid £30 on return of cash sale

(g) Returned to Selma Ltd goods purchased for £600

(h) Repaid £500 to Jim Mitchie

(i) Sold to Dave Prichard goods for £9,000

(j) Dave Prichard returned goods sold to him for £450

(k) Acquired on credit office furniture for £1,500 from City Traders

Required: 

Identify (placing a tick in the appropriate column of the grid) the book of prime entry in which each of the transactions will be entered.

Transcribed Image Text:

Purchases Day Book (PDB) Sales Day Book (SDB) Purchases Returns Day Book (PRDB) Sales Returns Day Book (SRDB)