Which journal is used to record transactions based on a debit note?

Explanation

The Purchase Return Journal is specifically used to document returns of goods to suppliers, often due to defects or quality issues. When goods are returned, a debit note is prepared in duplicate: the original is sent to the supplier, serving as the source document for entries in the purchase return journal. This note includes details such as the supplier's name, description of the returned items, and reasons for the return. The supplier may issue a corresponding credit note. Therefore, the debit note forms the basis for recording transactions in the purchase return journal.