Subsidiary books crossword

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Across
  1. 4. the returns outwards
  2. 7. used to record entries when no other book of prime entry is suitable
  3. 8. list of sales transactions
Down
  1. 1. a reduction in the amount owing to suppliers for paying the bills early
  2. 2. list of purchase transactions
  3. 3. records all cash and bank transactions
  4. 5. the returns inwards
  5. 6. offered usually when buying in bulk