A trial balance fails to balance, so a suspense account is opened. After checking, the following mistakes are discovered. 1 The debit balance of $450$ in the carriage outwards account has been carried down as $540$. 2 The purchases returns journal has been totalled too high by $100$. 3 A cheque for $50$ received from Alan Green was entered in the credit account of Brian Green. 4 Rent received of $350$ was entered on the debit side of the rent paid account. What opening balance should the suspense account have?
- Acredit $690$
- Bcredit $740$
- Cdebit $690$
- Ddebit $740$