Bernie’s books of account contained two mistakes: the sales journal had been undercast by $200; a payment for insurance amounting to $120 was entered correctly in the cash book but posted to the insurance account as $102. What was the opening balance of the suspense account?
- A$182 on the credit side
- B$182 on the debit side
- C$218 on the credit side
- D$218 on the debit side