Journal and ledger

1)First entry for purchase

Purchase A/c Dr. 35000
To Chandra's Beauty products A/c Cr 35000
( purchase of beauty products)

2)second entry purchase return , assuming that you have return product of rs 5000

Chandra's Beauty products A/c Dr 5000
To Purchase return A/c Cr 5000
( Being damaged beauty products return )

create three ledgers 1) purchase A/c 2) Trade Creditors A/c 3) Purchase return A/c

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Sales returns entry in the books of supplier, who Sold product to you

Sales returns A/c Dr 5000
To Trade Debtors A/c Cr 5000
( Being sold beauty products return)

Above entries  are assuming ,  that you are Purchasing and selling cosmetic  products  .

Done sir thank you