Journal and ledger entry for purchase return and sales return

Dear persons,

Mrs Hindu tiwari purchases certain goods worth of rupees 5 lakhs from Ashok Associates .. after 2 days Mrs Hindu tiwari finds certain goods are damaged she returned 3 lakhs worth of goods to Ashok associates



Need:

1. please give me the purchase return journal entry for Mrs Hindu tiwari

2. please give me the sales return journal entry for Ashok Associates

books of accounts how to record