Question

Journal entry of suman's cheque is returned on technical ground and paid cash for equal amount

Answer 1

technical ground a/c dr. to suman's A/C

Answer 2

Technical ground a/c dr. to suman's A/C.

This means that the cheque was returned due to some technical issue but cash was given for the same amount.

Therefore the journal entry was made into the passbook regarding the cash amount that was given to Suman and therefore it completed the transaction.