The Purchases Return (Journal) Book records all returns of goods to suppliers. As shown in the context, the format includes a column for 'Name of the Supplier (Account to be debited)'. Similar to how 'the total of the purchases journal is periodically posted to the debit of the purchases account', the periodic total of the purchases return journal is posted to the Purchase Returns account. This is because individual supplier accounts are debited in the purchases return book, and the corresponding credit entry for the total goes to the Purchase Returns account in the ledger.