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18.8 The trial balance of C, a limited liability company, did not agree, and a suspense account was opened for the difference. Checking in the bookkeeping system revealed a number of errors.
1 $4,600 paid for motor van repairs was correctly treated in the cash book but was credited to motor vehicles asset account.
2 $360 received from B, a customer, was credited in error to the acount of BB.
3 $9,500 paid for rent was debited to the rent account as $5,900.
4 The total of the discount allowed column in the cash book had been debited in error to the discounts received account.
5 No entries have been made to record a cash sale of $100.
Which of the errors above would require an entry to the suspense account as part of the process of correcting them?
A 3and4
B 1and3
C 2and5
D 2and3
答案：B
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