Errors Causing Trial Balance Imbalance Require Suspense Account Steps:

• Error 1: Complete omission of cash purchase omits equal debit (purchases) and credit (cash) of $450, leaving totals balanced.
• Error 2: Electricity payment debited $250 instead of$520 creates $270 shortfall in debits while credits are full, unbalancing trial balance.
• Error 3: Repairs debited to asset account instead of expense keeps total debits unchanged, as both are debit-side.
• Error 4: Discount allowed (expense) should be debited but was credited to asset account, adding $40 to credits instead of debits, unbalancing by$80. Why C is correct:
• Errors 2 and 4 violate trial balance equality (debits must equal credits), so suspense account temporarily balances by posting the difference. Why the others are wrong:
• A: Error 1 omits balanced entries, no imbalance.
• B: Errors 1 and 3 maintain equal totals.
• D: Error 3 is misclassification on same side, no discrepancy. Final answer: C