When Roberts’ trial balance was extracted, the total of the debit balances was$208,462 and the total of the credit balances was $208,642. He opened a suspenseaccount while he checked the entries. He then found that:
(i) a cash sale for $50 was debited to the cash account, but no entry was made inthe sales account; (ii) the opening inventory figure of $1,200 was omitted from the trial balance
When Robert corrects these errors what is the balance on his suspense account? A $1,070 debit B $1,330 credit C $1,280 debit D $970 credit