Jack and Whoel's partnership initial trial balance at 31 March 20X1 contains a suspense account. On investigation, the following items are discovered:

1. In November 20X0 360 had been received from Lan in respect of a debt that had previously been written off as irrecoverable. The posting to the cash at bank account was correct, and the amount had been posted to the suspense account. 2. Whoel's January 20X1 drawings of 630 had been posted to the suspense account. The payment was accounted for correctly.

What is the correcting journal entry which should be made at 31 March 20X1? A. Debit Receivables 360; Credit Drawings 630; Debit Suspense 270; B. Debit Irrecoverable debts 360; Credit Suspense 270; Credit Receivables 360; C. Debit Drawings 630; Credit Receivables 360;Debit Suspense 270; D. Credit Irrecoverable debts 360; Debit Drawings 630;Debit Suspense 270;