Accounting · Trial Balance Errors and Rectification

A large manufacturing firm utilizes a Sales Return Book to record the return of goods from customers. A specific customer returned goods worth ₹1,20,000 because they did not meet the quality specifications. The accountant recorded the return in the Sales Return Book but mistakenly posted the amount to the credit side of the Sales Account in the Ledger instead of the Customer's Account. Identify the implication of this error on the Trial Balance and the necessary corrective action.