An office equipment bought for use was found to be defective and returned to the supplier. The subsidiary book to record this transaction is

The subsidiary book to record the transaction of returning defective office equipment bought for use is the returns outwards journal. The returns outwards journal is used to record transactions in which a business returns goods to its suppliers. In this case, the defective office equipment is being returned to the supplier. When the return takes place, the business would record the transaction in the returns outwards journal. The entry would typically include information such as the name of the supplier, the date of the return, a description of the item being returned, and the reason for the return. The amount of the return would also be recorded, and a credit note would be issued to the supplier. In summary, the returns outwards journal is used to record transactions in which goods are returned to suppliers, making it the appropriate subsidiary book to record the return of the defective office equipment in this scenario.