Xavier opened a suspense account because the totals of the debit and credit columns of his trial balance did not agree. After investigation he discovered that sales of $200 had been debited to the sales account and purchases of $10,480 had been posted to the purchases account as $10,840.

What was the balance on Xavier's suspense account before any adjustments?

1.$760 Cr

2.$560 Cr

3.$760 Dr

4.$40Dr