Reconciliation and verification — practice question

Which error’s correction would need an entry in the suspense account?

• AA sales invoice, $45, was omitted from the sales journal.
• BDrawings, $60, were debited in the cash book and were credited to the drawings account.
• CVehicle repairs, $100, were debited to the vehicles at cost account.
• DWages, $150, were correctly recorded in the wages account and debited in the cash book.