Accounting for IGCSE & O level - Accounting Procedures (Section 28 - No. 3)

Which event is *least* likely to be recorded in the Purchases Ledger Control Account?
Paying a supplier via check.
Receiving a discount from a supplier.
Selling goods to a customer on credit.
Returning defective goods to a supplier.

Explanation

Selling to a customer relates to the Sales Ledger Control Account, not the Purchases Ledger.

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