A suspense account was opened when a trial balance failed to agree. The following errors were later discovered.
A gas bill of $420 had been recorded in the gas account as $240
A discount of $50 given to a customer had been credited to discounts received
Interest received of $70 had been entered in the bank account only
What was the original balance on the suspense account?
The correct answer is: Debit $210.
Balance b/d
Gas bill (420 - 240)
Interest
Discount (2 x 50)
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