ACCA考试问题求助F3！！！关于return inwards的四个会计分录要怎么写？

return inwards return outwards discount received discount allowed


这四个的会计分录想知道怎么做。好心人求解答

应该是这样的：
return inward(sales return) - Dr Sales Return Cr Receivable
Return outward(pruchase return) - Dr Payable Cr Purchase Return
Discount allowed - Dr Discount Allowed Cr Receivable
Discount received - Dr Payable Cr Discount Received