Reconciliation and verification — practice question

Which error would need to be corrected by making an entry in the suspense account?

• A$100$ paid for vehicle repairs were debited to the vehicles account.
• BA sales invoice for $45$ was omitted from the sales journal.
• CDrawings of $60$ were debited in the cash book and were credited to the drawings account.
• DWages, $150$, were correctly recorded in the wages account and debited in the cash book.