Question

rectify the following errors. (a) the return inward book has been overcast by rs 200

Answer 1

suspence a/c dr. 200
to sales return a/c 200

Answer 2

Suspense a/c. Dr. 200
To sales return a/c. 200
Because in journal, sales return has a debit balance and so to correct the overcasting, it should be credited to nullify the wrong effect....
Hope this satisfies you