Adamu's trial balance showed a difference of ₦4,200, which was placed in a suspense account. It was later discovered that the sales day book had been undercast by ₦4,200. The correcting journal entry would be

An undercast of the sales day book means the total transferred to the credit of the Sales account was understated by ₦4,200, making the credit side of the trial balance too low. The suspense account would therefore have a debit balance of ₦4,200. To correct this, Sales account is credited with ₦4,200 and the Suspense account (debit balance) is cleared by debiting it, which closes the suspense account.