A trial balance fails to agree, and the book-keeper discovers the following mistakes. 1. A bank overdraft of $100$ appeared on the debit side of the trial balance. 2. A telephone invoice for $400$ was posted to the insurance account on the debit side. 3. A cash purchase of $160$ was recorded in the purchases account as $150$; the cash account entry was made correctly. The book-keeper opens a suspense account so that the errors can be corrected. What is the opening entry in the suspense account?
- Acredit $190$
- Bcredit $210$
- Cdebit $60$
- Ddebit $550$