Ngozi extracted a trial balance which failed to agree by ₦900. The debit side exceeded the credit side. Investigation revealed that a credit sale of ₦1,800 to Bello had been correctly entered in the sales account but posted to Bello's account as ₦900. The effect of this error on the suspense account is

The sale was credited to Sales account at ₦1,800 (correct) but debited to Bello's account at only ₦900, making the debit side short by ₦900. A suspense account with a credit balance of ₦900 was therefore created to balance the trial balance. To correct the error, Bello's account is debited with the missing ₦900 and the suspense account is credited with ₦900 to clear it.