A Enter up the Sales Day Book and the returns inwards day book from the following details.

Then post to the customers' accounts and show the transfers to the General Ledger.

2016 June 

1 Credit sales to: B. Dock £240; M. Ryan £126; G. Soul £94; F. Trip £107.
6 Credit sales to: P. Coates £182; L. Job £203; T. Mann £99.
10 Goods returned to us by: B. Dock £19; F. Trip £32.
20 Credit sales to B. Uphill £1,790.
24 Goods returned to us by L. Job £16.
30 Credit sales to T. Kane £302.