1.The answer is B.
The journal,cash book and sales day books of prime entry.
Books of prime entry:cash book,sales day book,purchase day book,petty cash book,journal book.
2.The answer is C.
Debit notes sent to suppliers are recorded in the purchase returns day book.
对于退货给供应商时附带的 debit note,应该记在哪个主账簿里面
debit note 是采购退货时产生的，所以应该记在 purchase returns day book 里面，由此选 C
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