Trial balance imbalance due to sales journal totaling error Steps:

• Debiting suspense $200 means original credit total exceeded debit total by$200.
• Recording error understated sales journal entry by $330 ($700 - $370), reducing both customer debits and sales credits equally, causing no net imbalance.
• Imbalance of $200 excess credits must result from totaling error alone.
• Overcast totaling posted $200 extra credit to sales vs. actual sum of customer debits.

Why B is correct:

• Overcast by $200 means posted sales total exceeded correct journal sum by$200, creating $200 excess credits matching the suspense debit.

Why the others are wrong:

• A: Overcast by $130 would cause only$130 excess credits, not $200.
• C: Undercast by $130 would cause$130 excess debits, opposite the imbalance.
• D: Undercast by $200wouldcau$200 excess debits, opposite the imbalance.

Final answer: B