Concept:Return of office equipment is not a return of trading goods.
It is a non-routine transaction, so it is recorded in the general journal.
Explanation:The returns outwards journal records goods purchased for resale that are returned to suppliers.
The returns inwards journal records goods returned by customers.
Office equipment is a fixed asset used in the business, not goods bought for resale.
Therefore, returning defective office equipment to the supplier is not recorded in a trading returns book.
Since it is an unusual, non-trading item, it is entered in the general journal.
Answer:D. general journal