What is the entry for sale/purchase return when the sale/purchase done in cash mode.?

FOR SALE RETURN ENTRY WILL BE: 

RETURN INWARD / SALE RETURN  (DR)

                                         CASH             (CR)

IN CASE OF PURCHASE:

CASH 

     PURCHASE RETURN 

As I have notice the difference between cash and credit payment, on cash payment the service provider are very active compared to credit payment since they have to wait for a period of time.

DR. purchased

    CR. CASH

DR.CASH

    CR.CAPITAL

For cash:

Cash a/c dr 

    To sales a/c cr.

For purchase: 

       Purchase a/c dr

       To cash a/c cr.

For purchase return:

        cash / xyz... dr

         to purchase return cr.

sale retun Credit Note or purcahse return Debit note

For cash sales: cash a/c debit,sales a/c Credit For credit sale:Debtos a/c debt, sales a/c Credit For cash Purchases : Purchses a/c debit, cash a/c credit For Credit Purchases:Purchases a/c debit, Credit a/credit For Credit note:Creditor a/c debit, Credit to party a/c For Debit Note: Debtors a/c credit, Debit to Party a/c