Suspense account corrects trial balance imbalances from one-sided errors

Steps:

• Identify error type in each option: omission, reversal, principle, or partial.
• Check if error causes trial balance discrepancy (debits ≠ credits).
• Determine correction method: two-sided errors balance internally; one-sided need suspense to tally trial balance.
• Select option where only one account is wrongly posted, requiring suspense adjustment.

Why D is correct:

• Suspense account records temporary differences to balance trial balance (per double-entry principle); wages debit is correct, but cash book debit (instead of credit) overstates cash by $100, creating one-sided imbalance fixed by debiting suspense$100 and crediting cash $100.