Helllo User !!

My name Is Arnav and I m too Commerce Student.

The entry which you typed here ... can't be explain because you have to look the above entries by which you could relate things.

For Example -  Hemansh purchase goods for ₹ 10,000 
Hemansh returned goods worth ₹ 2000.

So, in here.. the entry would be.
Cash A/c Dr. ₹2000
To P/R                       ₹2000

P/R or Purchase Return has Credit Balance.

So, the main thing is that you have to relate the previous Entries to got know that whether is it purchase or sale return.