Goods distributed as free samples are products given away by a business usually for promotional reasons.The goods distributed as free samples do not have a sales value and therefore cannot be recorded in the ACCOUNTING records as sales.The free PRODUCT samples do however have a cost which needs to be removed from the cost of sales account and recorded as an expense. The expense account used will depend on the reason the goods were distributed as free samples and might include for example sales and MARKETING, promotion, advertising, charity or simply a free samples expense account.ExampleSuppose a business GIVES away free samples costing 1,500 to customers in order to promote a new product range it is launching.The accounting records will show the following bookkeeping entries to reflect the goods distributed as free samples journal.Goods Distributed as Free Samples Journal EntryAccount Debit CreditPromotion expenses 1,500 PURCHASES 1,500Total 1,500 1,500Explanation:Mark me as brainliest.