When the trial balance extracted from the books of Keman Enterprises at the year-end failed to balance, the difference was placed in a Suspense account. Identify the amount that would have been placed in suspense as a result of each of the following errors; GH 2,400 pre-paid insurance has been brought forward from the previous year as a credit balance. A. Dr 4,800 B. None C. Cr 2,400 D. Dr. 1,500