10. Name the books of original entry where the following transactions will be 

(a) Goods Purchased from Ram Lal ₹5,000 on credit. 

(b) Provision for doubtful debts created @5% on debtors with book value of ₹10,000 

(c) Defective goods sold to Babita on credit worth ₹4,000 were returned by her. 

(d) Purchased furniture on credit from Mr. Ratan Singh for ₹15,000 for use in the business.