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X supplied goods on sale or return basis to customers, the particulars of which are as under. Date of dispatch Party's name Amount Remarks 10.12.2016 M/s. ABC 10,000 No information till 31.12.2016 12.12.2016 M/s. DEF 15,000 Returned on 16.12.2016 15.12.2016 M/s. GHI 12,000 Goods worth $2,000 returned on 20.12.2016 20.12.2016 M/s. DEF 16,000 Goods Retained on 24.12.2016 25.12.2016 M/s. ABC 11,000 Good Retained on 28.12.2016 30.12.2016 M/s. GHI 13,000 No information till 31.12.2016 Goods are to be returned within 15 days from the dispatch, failing which it will be treated as sales. The books of 'X' are closed on the 31st December, 2016. Prepare the following accounts in the books of 'X'. (a) Goods on "sales or return, sold and returned day books". (b) Goods on sales or return total account