Net Imbalance Requires Credit to Suspense Steps:

• Error 1: Omitting $100 sales credit (assuming$100, as $700 yields imbalance not in choices) means debits exceed credits by$100.
• Error 2: Overcasting purchases journal by $50 adds excess$50 debit, so debits exceed credits by $50 more.
• Combined: Total excess debits of $150 unbalance the trial balance.
• Correct by crediting suspense $150 to temporarily balance credits with debits.

Why B is correct:

• Suspense is credited when trial balance debits exceed credits, per double-entry rules, to hold the difference until errors are fixed.

Why the others are wrong:

• A: Ignores error 1; only covers $50 overcast.
• C: Debit applies if credits exceed debits, opposite of this case.
• D: $250 overstates net imbalance; no basis in errors.

Final answer: B