The periodical total of Returns Inward Day Book is posted to 5 / » Fundamentals of Accounting solved MCQs / By admin Question: The periodical total of Returns Inward Day Book is posted to 5 A. Debit of Sales Account B. Debit of Sales Return Account C. Credit of Sales Return Account D. Debit of Debtors Account Answer» b. Debit of Sales Return Account Note: The above multiple-choice question is for all general and Competitive Exams in India.