In accounting, every transaction has two sides - debit and credit. The debit entry refers to the amount of money that goes out of an account, while the credit entry refers to the amount of money that comes into an account.



In this case, Mukesh has returned Rs. 120 to his account. Therefore, the debit entry will be the account from which the Rs. 120 was withdrawn, and the credit entry will be the account to which the Rs. 120 was deposited.

Since the Rs. 120 was returned to his account, the debit entry will be his own account, and the credit entry will be the account from which he initially withdrew the money.

Therefore, the debit entry will be Mukesh's account, and the credit entry will be the account from which he withdrew the Rs. 120.



In conclusion, the debit and credit entries for Mukesh's return of Rs. 120 will be:

- Debit Entry: Mukesh's Account
- Credit Entry: Account from which Mukesh withdrew Rs. 120

These entries represent the movement of money in and out of the respective accounts and are an essential part of accounting.