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Which of the following are books of prime entry?
1 Sales day book
2 Cash book
3 Journal
4 Purchase ledger
A 1 and 2 only
B 1,2,and 3 only
C 1only
D All of them
2.In which book of prime entry will a business record debit notes in repect of goods which have been sent back to suppliers?
A The sales returns day book
B The cash book
C The purchase returns day book
D The purchase day book
