When Venden records the return of two cameras, what is the amount debited to Sales Returns and Allowances?

To determine the amount debited to Sales Returns and Allowances when Venden records the return of two cameras, it is crucial to understand how sales returns are treated in accounting. Sales Returns and Allowances is a contra-revenue account that reduces total sales by the amount of returns made by customers.

If the total selling price of the two cameras being returned is 200, this amount must be debited to the Sales Returns and Allowances account. Debiting this account effectively captures the decrement in revenue due to the returns. In this case, if the cameras were initially sold for a total of 200, returning them means acknowledging that this amount is no longer considered earned revenue, thus it gets recorded as a debit in the Sales Returns and Allowances account.

The other potential amounts presented do not align with the situation stated in the question regarding the cameras' return. The most accurate reflection of a return of the two cameras is the amount that properly represents their original sale price or value. Therefore, the amount of 200 accurately debits the appropriate account to reflect this transaction in the financial records.