Journal Entry 
Chapter - 4 
Question - 39 

Pass the journal entries in the journal of Hariram :
2010
April 01 Purchsed goods of list price Rs. 40,000 at 10% trade disocunt from  Vaibhav.
April 05 Goods of list price Rs. 1,000 was returned to Vaibhav.
April 08 Settled the account of Vaibhav paying Rs. 34,000 in full settlement.