In case the total of ‘Sales Return Book’ is not posted to the ledger, then, which of the following accounts will be credited to rectify the error if the amount was put in the suspense account ?

Correct option is D

The correct option is  (d) Suspense Account.
The 'Sales Return Book' total (which is the Sales Returns account debit) was not posted to the ledger, creating a one-sided error. A suspense account was opened with the difference. To rectify this error and close the suspense account: 
1. Original Error: The total of the Sales Return Book was omitted from its proper place (debit side of the Sales Return Account). This made the Trial Balance totals unequal, leading to the use of a suspense account to balance the books temporarily.
2. Rectification: The suspense account has a credit balance (to compensate for the missing debit). To close the suspense account, it must be debited. The corresponding credit entry is made in the account where the original error occurred. The original error was the missing debit to the Sales Return Account. Therefore, the Sales Return Account should be debited to correct the original error.
3. To rectify the error if the amount was put in the suspense account: The entry to correct the error after opening a suspense account would be:
3. Sales Return A/c (Debit)
3. Suspense A/c (Credit) 
Additional Knowledge
· (a) Sales Return Account: This account needs to be  debited to correct the original omission of the debit posting, not credited.
· (b) Sundry Debtors Account: This account is not directly involved in rectifying the  total of the sales return book. Individual entries for returns made by specific debtors are posted from the sales return book to the  credit of their respective individual accounts when the transaction occurs, which is a separate process from posting the  total of the book.
· (c) Sales Account: This account records total sales, not returns. Sales returns are contra-sales and have a separate account.