Suspense Account

John received a cheque for $950 from his insurance company in settlement of a claim for repairs to a van. The bookkeeper recorded the cheque correctly in the cash day book, but did not complete the double entry. The total of the trial balance did not agree and a suspense account was opened to record the difference. What journal entry is required to eliminate the balance on the suspense account? A) Debit Suspense Credit Insurance Being correction of an error of omission B) Debit Insurance Credit Suspense Being correction of an error omission C) Debit Suspense Credit Van repairs Being correction of an error of omission D) Debit Van repairs Credit Suspense Being correction of an error of omission Why answer is "C" not "A"? We Debit Insurance Claim and Credit Expense, if we have insurance of that expense. Like if loss of inventory but insurance claimed so Dr Insurance Claim and Cr P/L (COGS). So if we get insurance back so it should be credited and Suspense Account would be debited. Please help me with this.