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18.4 A trial balance extracted from a sole trader's records failed to agree, and a suspense account was opened for the difference.
Which of the following errors would require an entry in the suspense account in correcting them?
1 Discount allowed was mistakenly debited to discount received account.
2 Cash received from the sale of a non-current asset was correctly entered in the cash book but was debited to the disposal account.
3 The balance on the rent account was omitted from the trial balance.
4 Goods taken from inventory by the proprietor had been recorded by crediting drawings account and debiting purchases account.
A All four items
B 2 and 3 only
C 2 and 4 only
D 1 and 3 only
答案：B
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