Accounting - Debit and Credit Entries Inquiries undertaken after the failure of the trial balance to balance revealed that the difference was wholly due to carrying down the Cash account balance of $74,500 as $47,500. No suspense account was set up. To correct this error, which of the following courses of action is necessary? Journal entry: Debit Cash account and credit Sales account with $27,000. B Journal entry: Debit Suspense account and credit Cash account with $27,000. Journal entry: Debit Cash account and credit Suspense account with $27,000. D No Journal entry: Debit the Cash account with $27,000