Please me in recoring the following refer to drawer cheque.business writes a cheque for r 2090.51 and is returned to drawer for insufficient funds in account. I have already entered this cheque in cash payments journal. Please assist in showing how to record the appropriate corrections. My books are all done manualy.

Debit it back into cash and credit accounts payable to whomever you now owe it, assuming you plan on writing them another check.