FA(Suspense Account) A transposition error had understated sales by $900.

You're presented with the following draft financial statement of position.... Assets XX Equity and liabilities: Capital XX Profit for the year XX Suspense account 44,900 Upon investigation you discover the following errors: (5) A transposition error had understated sales by $900. (4) The closing inventories amounted to $12,000, but the amount shown on the statement of financial position was the opening inventories in the amount of 10,000 Answer: ..............................Suspense a/c..................... ________________________________________ Depreciation omitted..XX | Inventories omitted 2,000 (makes sence) Sales omitted..........900?|...... TP omitted................XX |....... _______________ So if the suspense account was recorded in Liabilities, then it means that on the left side in the Suspense account Assets will be decreased Liabilities will be increased On the right side: Assets will be increased Liabilities will be decreased So (4) we understated inventories, it means it should be +2000 in Assets, it means we should write it on the right side. But (5) Sales transaction doesn't make sense for me. So the original JE should've been Dr AR Cr Sales 900. But according to this problem, we missed that. So it means, that we understated AR in the amount of 900, and it means that this amount should be added in Assets . So it should be added on the right side. BUT, i can see that in Answers they added this on the left side, so they decreased assets....it doesn't make sense for me at all Please explain