1.Drawings of goods
Dr drawings
(老闆攞走錢 記錄作drawings
方向同係capital細左一樣=debit )
Cr purchase
（貨少左cr purchase）
2.Cash discount received
Dr trade payable
(還少左錢 liabilities細左=debit)
Cr discount received
(有著數 revenue大左=credit)
3.Issue debit notes for goods returned
Dr trade payable
(Issue debit note等於同人地講debit佢
只有退貨比債主先會dr人
從而知道呢個係TP)
Cr return outwards
(contra expense, 退貨出去等同買少左貨
方向同扣purchase一樣係credit)