Net trial balance difference from posting errors Steps:

• Error 1: Sales ledger control account credited $1,230 instead of debited, so trial balance credits exceed debits by 2 ×$1,230 = $2,460.
• Error 2: Purchases ledger control credited $3,540 instead of$3,450, adding $90 excess to credits.
• Error 3: Bank credited $560 instead of$650 for expenses, adding $90 excess to debits (offsets$90 excess credits).
• Net effect: Credits exceed debits by $2,460; suspense account gets debit balance of$2,460 to balance trial balance.

Why D is correct:

• Suspense debit balance corrects when trial balance credits exceed debits due to wrong-side and over/under postings.

Why the others are wrong:

• A: $150 credit misadds small errors ($90 + $90 –$30?) and wrong direction.
• B: $1,750 debit ignores doubling effect of error 1's wrong-side posting.
• C: $2460 credit reverses the direction; errors cause excess credits, not debits.

Final answer: D