Trial balance discrepancy from posting errors Steps:

• Error 1: Crediting sales ledger control $1,180 instead of debiting it understates debits by$1,180 and overstates credits by $1,180, creating$2,360 discrepancy (credits exceed debits).
• Error 2: Crediting bank $3,540 instead of$3,450 overstates credits by $90, creating$90 discrepancy (credits exceed debits).
• Combine discrepancies: $2,360 +$90 = $2,450 total (credits exceed debits).
• Balance trial balance by debiting suspense account $2,450.

Why D is correct:

• Suspense account is debited for the amount credits exceed debits, per double-entry principle, resulting in $2,450 debit balance.

Why the others are wrong:

• A: Uses single amount from error 1 without doubling, wrong side (credit).
• B: Misapplies amounts, too small and wrong side.
• C: Applies doubling but wrong side (credit).

Final answer: D