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18.7 The trial balance of Z failed to agree, the totals being: debit $836,200
credit $819,700
A suspense account was opened for the amount of the difference and the following errors were found and corrected:
1 The totals of the cash discount columns in the cash book had not been posted to the discount accounts. The figures were discount allowed $3 ,900 and discount received $5, 100.
2 A cheque for $19,000 received from a customer was correctly entered in the cash book but was posted to the control account as $9,100.
What will be the remaining balance on the suspense be after the correction of these errors?
A $25,300 credit
B $7,700 credit
C $27,700 debit
D 5,400 credit
答案：D
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