Bamidele & Associates uses a suspense account to record trial balance differences. The following errors were found: (i) A credit sale of ₦95,000 to Alhaji Musa was recorded in the books as ₦59,000; (ii) The purchases day book was overcast by ₦40,000; (iii) Depreciation of ₦75,000 was debited to the Provision for Depreciation Account and credited to the Depreciation Expense Account. Which of these errors, when corrected, will require an entry in the suspense account?

Error (i) is an error of original entry — both the debit (Alhaji Musa's account) and the credit (Sales) are understated by ₦36,000 equally, so the trial balance still agrees and no suspense entry is needed. Error (ii) involves the purchases day book being overcast by ₦40,000, which means the total posted to the Purchases Account (debit) is ₦40,000 more than the individual creditor accounts (credits), causing the trial balance to disagree; correction requires a suspense account entry. Error (iii) is an error of reversal affecting two accounts on opposite sides — both debit and credit are wrong but the trial balance still agrees, so no suspense entry is needed. Only error (ii) requires a suspense account entry.