Concept:Books of original entry are the first place where financial transactions are recorded, like journals and the cash book.Explanation:The cash book is a book of original entry because it records receipts and payments first.The returns outwards journal is a book of original entry because it records goods returned to suppliers first.The general journal is a book of original entry because it records non-routine transactions first.The purchases ledger returns is not a book of original entry. It is a ledger account, not an initial record book.Answer:B. purchases ledger returns