Can you explain the difference between recording a sales return voucher entry as a credit note and a debit note?

The difference between recording a sales return voucher entry as a credit note and a debit note follow the belwo steps:

Solution 1 : 
Credit Note:
Step 1 : 
Perspective: A credit note is issued by the seller to the buyer when there is a sales return or a reduction in the amount payable by the buyer.
Step 2 : 
Purpose: The credit note is used to acknowledge the return of goods or a decrease in the buyer's liability to the seller. It essentially reduces the amount owed by the buyer to the seller.
Step 3 : 
Effect on Accounts: When a credit note is issued, the seller debits the sales return or sales allowance account (reducing revenue) and credits the buyer's accounts payable account (reducing the amount owed).
Solution 1 : 
Debit Note:
Step1: 
Perspective: A debit note is issued by the buyer to the seller when there is a purchase return or an increase in the amount payable to the seller.
Step 2 : 
Purpose: The debit note is used to acknowledge the return of goods or an increase in the buyer's liability to the seller. It essentially increases the amount owed by the buyer to the seller.
Step 3 : 
Effect on Accounts: When a debit note is issued, the buyer credits the purchase return or purchase allowance account (reducing the cost of goods sold) and debits the seller's accounts receivable account (increasing the amount owed)