The suspense account for a business is set out below: Debit: discount allowed $150$. Credit: opening balance $100$, sales $50$. Which of the following statements are correct? 1 The total debits were $100$ below the total credits in the trial balance. 2 The sales account had been overstated by $50$. 3 The discount allowed account had been overstated by $150$.
- A1 and 2
- B1 only
- C2 and 3
- D3 only