Net discrepancy from posting errors determines suspense balance Steps:

• Error 1: Sales total credited to both sales ($1,400) and purchases ledger control adds extra credit of$1,400, making credits exceed debits by $1,400.
• Error 2: Purchases control credited $3,540 instead of$3,450 adds extra credit of $90, making credits exceed debits by$90.
• Error 3: Expenses payment ($960) only credited to bank (no debit to expenses) makes credits exceed debits by$960.
• Total: Credits exceed debits by $1,400 +$90 + $960 =$2,450; suspense account debited $2,450 to balance trial balance.

Why D is correct:

• Suspense account holds the trial balance difference; debit balance of $2,450 offsets the$2,450 excess credits from errors, per double-entry principle.

Why the others are wrong:

• A: $1,570 credit ignores full error effects and reverses balance side.
• B: Lacks valid amount; does not match calculated discrepancy.
• C: $2,460 credit approximates total but uses wrong side (should be debit).

Final answer: D