A business keeps control accounts as part of its double-entry system. Which error would lead to an entry being made in the suspense account?
- AA purchases journal total of $9\,870$ is incorrectly posted as $9\,780$.
- BCarriage outwards is credited to the carriage outwards account but correctly accounted for in the cash book.
- CDiscounts allowed are debited to the discounts allowed account and credited to the purchases ledger control account.
- DRepairs to a vehicle are debited to the vehicles account.