From the following transactions, calculate the total amount that will be recorded in the Purchase Return Book: 1. Returned goods to Ramesh ₹25,000 2. Returned machinery to Suresh ₹40,000 3. Returned goods to Mohan ₹15,000 4. Purchased goods from Ram ₹50,000 (credit) 5. Returned goods to Shyam ₹10,000 (cash purchase earlier)

From the following transactions, calculate the total amount that will be recorded in the Sales Book: 1. Sold goods to Amit ₹70,000 (credit) 2. Sold goods to Ravi ₹50,000 (cash) 3. Sold old furniture ₹20,000 (credit) 4. Sold goods to Sohan ₹40,000 (credit) 5. Sold machinery ₹30,000 (cash)