The trial balance did not balance, and the book-keeper identified the following mistakes. 1 A bank overdraft of $100 had been recorded as a debit in the trial balance. 2 A cash purchase of $160 had been entered in the purchases account as $150; the purchase had been recorded correctly in the cash account. 3 A telephone invoice for $400 had been debited to the insurance account. The book-keeper then opened a suspense account to correct the mistakes. What was the opening entry in the suspense account?
- Acredit $190
- Bcredit $210
- Cdebit $60
- Ddebit $550