1.【答案】D。
解析：Dr Purchases $500
Dr Trade Payables $350
Cr Cash $850
A payment is a credit to the cash account. The payment to Amby is a cash purchase and so the double entry is Dr Purchases, Cr Cash. Remember that the purchase from Bieber last month has already been recorded as Dr Purchases, Cr Trade Payables, so the payment of cash to clear the invoice this month should be recorded as Dr Trade Payables, Cr Cash.
知识点：The receivables and payables ledgers
2.【答案】B。
解析：Dr Receivables $250
Dr Sales Returns $400
Cr Sales $250
Cr Cash $400
The double entry for the sale of goods on credit is Dr Receivables $250, Cr Sales $250. The return of goods previously sold for cash is Dr Sales Returns $400, Cr Cash $400.
知识点：The receivables and payables ledgers
