The balance of the fund appeared in the books of the company at an amount of 200 dinars, and upon inventorying the actual cash in the fund, an amount of 600 dinars was found

Required: To make the necessary registration on the basis that the cashier is an ordinary employee who receives a monthly salary of 200 dinars, where he has suspended the difference amount, and later it becomes clear that the amount that he suspended belongs to one of the clients and the cashier closed the suspended record accordingly.