(c) Distributors shall keep records of all purchases or other receipts and sales or other distribution of drugs, devices and controlled substances, other than those exempt by regulation, for 2 years from the date of receipt and distribution. Such records shall include the following:

1. (1) Name and address of person from whom received.
2. (2) Name and address of person to whom distributed.
3. (3) Date of receipt and distribution.
4. (4) Quantity involved.