Which type of error would cause an entry in the suspense account?
A. A page total from the purchases journal was posted as $9780 rather than the correct figure of $9870.
B. Carriage outwards is credited to the carriage outwards account but correctly accounted for in the cash book.
C. Discounts allowed are debited to the discounts allowed account and credited to the purchases ledger control account.
D. Repairs to a vehicle are debited to the vehicles account.