Sales transactions which head name create in books

a gst registered composite scheme dealer sales of medicines to customers two types.
1.sales of medicines to customers (amount cash mode received)
2.sales of medicines to customers (amount bank mode Google pay and phone pay received)
question:
dealer above mentioned sales transaction which head names create in books and accounting entry passed in books.
Replies (1)
Cash receipt under ledger Cash account
Bank account under ledger Bank account
Customers account under ledger Trade Debtor's .

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