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A trial balance failed to agree and the difference was entered in a suspense account. Subsequently the following errors were identified and corrected, which resulted

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A trial balance failed to agree and the difference was entered in a suspense account. Subsequently the following errors were identified and corrected, which resulted in the balance on the suspense account being eliminated. Discount allowed of 690 had been credited to the discount received account in error. Motor expenses of 840 had been debited to the motor vehicles account in error. The credit side of the cash book had been under-cast by 1,000 when computing the closing balance. The original difference on the trial balance that was entered in the suspense account was: a. 380. b. 460. c. 1,220. d. 3,220

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