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4.3 Smith Co has the following transactions:

1 Purchase of goods on credit from T Rader: $450

2 Return of goods purchased on credit last month to T Rouble: $700

What are the correct ledger entries to record these transactions?

A Dr Purchases                            $450

  Dr Purchase Returns                     $700

  Cr Cash                                                 $450

  Cr Trade Payables                                       $700

B Dr Purchases                              $450

  Dr Trade Payables                         $700

  Cr Purchase Returns                                     $1,150

C Dr Purchases                              $450

  Dr Trade Payables                         $250

  Cr Purchase Returns                                      $700

D Dr Purchase Returns                       $700

  Dr Purchases                              $450

  Cr Trade Payables                                       $1,150

答案：C

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