Question：The suspense account shows a debit balance of $100.
What could this balance be due to?
A. Entering $50 received from A Turner on the debit side of A Turner's account
B. Entering $50 received from A Turner on the credit side of A Turner's account
C. Undercasting the sales day book by $100
D. Undercasting the purchases account by $100
The correct answer is: Undercasting the purchases account by $100.
解析：'Entering $50 received from A Turner on the debit side of A Turner's account' and 'Entering $50 received from A Turner on the credit side of A Turner's account' will only affect the personal ledgers, 'Undercasting the sales day book by $100' will cause an incorrect double entry.
，我們將會及時處理。