Niramoy Pharma returned medicine Tk.6,000 to Jahan Drugs on Jan 18. Journal entry is:

• aPurchase Debit / A/P Credit
• bA/P (Jahan) Debit Tk.6,000 / Purchase Return Credit Tk.6,000
• cSales Return Debit / A/R Credit
• dCash Debit / A/P Credit