SUSPENSE ACCOUNT BALANCE

The correct answer is indeed 9,345 Dr. Whoever gave you the question has either missed something out of the question or has mistyped it. (They may have told you that it is a past exam question, but if it is then it is an extremely old question because the ACCA stopped publishing Paper FA exam questions many years ago. Nobody has access to them - not even platinum learning providers :-) )

I just got this question in a past paper exam through MyACCA - you missed out the debit inventory figure of 14,022 in that question I'm afraid

Obviously his learning provider mistyped the question as I suspected :-) :-)