Trial Balance Correction

A sale of £13,600 was recorded in the Sales Journal as £3,600 and posted to Guy Bernard, the customer as £6,300.

what is amount to be placed in the suspense ac

a. 2700 dr
b. 2700 cr

c. 12700 dr

answer is b.

even tho i got the answer, i need to know if my reasoning is correct:

the 13600 figure does not matter. for accounting purposes, the sale was 3600. it is the 3600 fig. that will travel thru the books.

so …. the entries are as follows:

Receivable control dr 3600
sales cr 3600
—————————————–
customer dr 6300

so, credits are stated less by 2700.

thus answer is suspense account is 2700 cr