1.) all cash in hand,with the exception of rs 825 retained for change, was paid into bank.What will be the transaction to be entered in two column cash book??

2.) sent a credit note to james rs 1100 for goods returned?

 1-here you have the balance on cash column(825) and like you find the balance find the figure then with this figure pass a contra entry . for the figure subtract credit total from debit total and then subtract 825 (retained cash balance) from the answer in the working note for cash side 

2-credit note is a source document which tells the party that you are crediting them and since it is for goods returned you are passing a sales return entry (sales return ...dr. To James) .It will be passed in the sales returns book