Net imbalance from trial balance errors Steps:

• Error 1: Discount allowed $2000 entered only in sales ledger, meaning debited to discount account but not credited to debtor account, creating$2000 excess debits.
• Error 2: Repairs payment of $500 entered as$100 in repairs account (undercast by $400) with full$500 credit to bank, creating $400 excess credits.
• Combine effects: $2000 excess debits minus$400 excess credits equals $1600 net excess debits.
• Balance trial balance by crediting suspense $1600 (opening credit balance).

Why A is correct:

• Suspense account records the trial balance difference; net excess debits of $1600 requires credit balance per accounting convention for imbalances.

Why the others are wrong:

• B: Incorrect side; errors cause excess debits, not credits.
• C: Ignores error 1; reflects only partial effect of error 2.
• D: Wrong side and ignores error 1; reflects only partial effect of error 2.

Final answer: A