QUESTION 19 When Dave’s trial balance was extracted, the total of the credit balances was $20,360 more than the total of the debit balances. He opened a suspense account while he checked the entries. He then found that: (i) The acquisition of a non-current asset which cost $26,500 was posted correctly to the bank but no other entry was made. (ii) The opening inventory figure of $6,500 was omitted from the trial balance. When Dave corrects these errors what is the balance on his suspense account (specify whether DR or CR)