A total of D 9,160 was entered in the sales account as D9,610. To correct this error: debit

Answer Details

To correct the error of D9,160 being entered as D9,610 in the sales account, we need to determine the difference between the correct amount and the amount entered in the account. The correct amount is D9,160, and the amount entered in the account is D9,610. Therefore, the difference is: D9,610 - D9,160 = D450 This means that the sales account was overstated by D450. To correct this error, we need to decrease the amount in the sales account by D450. Since the sales account is a nominal account and has a normal credit balance, we need to debit the account to reduce the balance. The correct entry to correct the error is: Debit Sales Account D450 Credit Suspense Account D450 This entry reduces the sales account balance by D450 and creates a corresponding credit balance in the suspense account. The suspense account is a temporary account that is used to hold the difference until it can be resolved or until the end of the accounting period when adjustments are made. Option C (Sales Account D450; credit Suspense Account D450) is the correct answer. Option A (Sales Account D450: credit Sales Day Book D450) is incorrect because it suggests that the error should be corrected in the sales day book, but the error was in the sales account. Option B (Sales Day Book D450: credit Sales Account D450) is also incorrect for the same reason. Option D (Suspense Account D450; credit Sales Account D450) is incorrect because it suggests that we should credit the sales account, which is the opposite of what we need to do to correct the error.