Goods distributed as free samples will be recorded in which of the following subsidiary book?

Correct option is C

Goods given away as free samples are not sold for revenue; instead, they are treated as a marketing or advertisement expense. Since this transaction does not involve a sale or purchase on credit, it cannot be recorded in the Sales Book, Purchase Book, or any Return Book.
Such non-routine, non-cash, and non-credit business transactions are recorded through Journal Proper, which is used for miscellaneous entries. Therefore, the correct answer is (c) Journal Proper.
The journal entry for goods distributed as free samples is: Advertisement Expense A/c …… Dr.    To Purchases A/c
This shows the goods are withdrawn from purchases and treated as an expense.
Information Booster
1. Free samples are considered advertising expenses, not sales.
2. Journal Proper records special transactions such as depreciation, provisions, adjustments, and goods withdrawn.
3. Goods distributed as samples reduce the inventory (purchases) and increase expense.
4. Free samples do not involve customers paying any consideration; hence no sales entry is made.
5. They are shown in the Profit & Loss Account under Selling and Distribution Expenses.