Kwamenah bought goods worth Le 50,000 from Doe and Sons Limited on the following terms: 3% trade discount: 10% cash discount. Kwamenah returned defective goods worth Le 8,000 the next day and made payment for the
remaining goods on the due date

The cash paid by Kwamenah was 

Kwamenah bought goods worth Le 50,000 from Doe and Sons Limited on the following terms: 3% trade discount: 10% cash discount. Kwamenah returned defective goods worth Le 8,000 the next day and made payment for the
remaining goods on the due date.

Kwamenah would record the 10% discount in the
 

Doe and Sons Limited would enter the 3% discount in the 

A partner who contributes capital but does not participate in the day-to-day running of the business is 

An example of a real account is