Welcome back — missed you this week. Step 1: Calculate the net amount for the purchase from Ram, Butwal on January 1. $$ \begin{align} \text{Cost of Accounting books} &= 40 \text{ books} \times \text{Rs } 700/\text{book} = \text{Rs } 28,000 \\ \text{Cost of Business studies books} &= 25 \text{ books} \times \text{Rs } 400/\text{book} = \text{Rs } 10,000 \\ \text{Total before discount} &= \text{Rs } 28,000 + \text{Rs } 10,000 = \text{Rs } 38,000 \\ \text{Trade discount (10\%)} &= 0.10 \times \text{Rs } 38,000 = \text{Rs } 3,800 \\ \text{Net amount for Ram, Butwal} &= \text{Rs } 38,000 - \text{Rs } 3,800 = \text{Rs } 34,200 \end{align} $$ Step 2: Calculate the net amount for the purchase from Hari Tansen on January 10. $$ \begin{align} \text{Cost of Economic books} &= 60 \text{ books} \times \text{Rs } 450/\text{book} = \text{Rs } 27,000 \\ \text{Cost of Maths books} &= 150 \text{ books} \times \text{Rs } 550/\text{book} = \text{Rs } 82,500 \\ \text{Trade discount on Maths books (15\%)} &= 0.15 \times \text{Rs } 82,500 = \text{Rs } 12,375 \\ \text{Net amount for Maths books} &= \text{Rs } 82,500 - \text{Rs } 12,375 = \text{Rs } 70,125 \\ \text{Net amount for Hari Tansen} &= \text{Rs } 27,000 + \text{Rs } 70,125 = \text{Rs } 97,125 \end{align} $$ Step 3: Prepare the Purchase Book. $$\begin{array}{|l|l|l|r|r|} \hline \textbf{Date} & \textbf{Particulars} & \textbf{L.F.} & \textbf{Details (Rs.)} & \textbf{Amount (Rs.)} \\ \hline \text{Jan 1} & \text{Ram, Butwal} & & & \\ & \text{40 Accounting books @ Rs 700} & & 28,000 & \\ & \text{25 Business studies books @ Rs 400} & & 10,000 & \\ & \text{Less: 10\% Trade Discount} & & (3,800) & 34,200 \\ \hline \text{Jan 10} & \text{Hari Tansen} & & & \\ & \text{60 Economic books @ Rs 450} & & 27,000 & \\ & \text{150 Maths books @ Rs 550} & & 82,500 & \\ & \text{Less: 15\% Trade Discount on Maths books} & & (12,375) & 97,125 \\ \hline & \textbf{Total Purchases A/c Dr.} & & & \boxed{\textbf{131,325}} \\ \hline \end{array}$$ Send me the next one 📸