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A debit memorandum increases which account on the buyer's books

02/04/2021 Client: muhammad11 Deadline: 2 Day

I need an explanation for this Accounting question to help me study.

A debit memorandum increases which account on the buyer’s books?

A. Accounts Payable

B. Purchases Returns and Allowances

C. Sales Returns and Allowances

D. Accounts Receivable

I think it is either B or D. I am confused on these 2

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