A sale to XYZ for 21,400 has been posted to the customer's account as 24,100. The trial balance failed to balance but the difference has not been placed in a Suspense account. The journal entry to correct this error would require which of the following:

	1.	Debit Suspense account and credit Roy Roger's account with 2,700
	2.	Debit Sales account and credit Roy Roger's account with 2,700
	3.	Credit Roy Roger's account with 2,700 (with no corresponding second entry)
	4.	Debit Roy Roger's account and credit Suspense account with 2,700