Net effect of errors on trial balance imbalance Steps:

• Error 1: Misposting in purchases journal total results in $20 excess debit in trial balance totals.
• Error 2: Discount received $50 posted to debit side instead of credit causes$50 excess debit in trial balance totals.
• Combine effects: Total excess debit = $20 +$50 = $70.
• To balance trial balance, credit suspense account $70.

Why C is correct:

• Trial balance rule: When debits exceed credits by an amount due to errors, suspense account is credited that amount to equalize totals.

Why the others are wrong:

• A: Ignores second error's $50 effect.
• B: Ignores first error's $20 effect.
• D: Incorrect side; excess debits require credit to suspense, not debit.

Final answer: C