Concept:Sales day book overcast means the total of credit sales recorded in the book has been added up to too high a figure.
Explanation:The total of the sales day book is posted to the credit of the Sales Account and to the debit of the Debtors Account.
Since the total is overstated, both the Sales and Debtors balances are also overstated.
To correct this, reduce the Sales Account by debiting it.
Reduce the Debtors Account by crediting it.
No suspense account is needed because the trial balance remains balanced.
Answer:Debit Sales Account and credit Debtors Account.
Therefore, the correct option is A.