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A debit cash balance of N26 900 was brought dow... - WAEC Accounting 1994 Question

A debit cash balance of N26,900 was brought down as N24,300. The entries necessary to correct the error are
A
debit cash account N5,200, credit suspense account N5,200
B
credit cash account N5,200, debit suspense account N5,200
C
debit cash account N2,600, credit suspense account N2,600
D
credit cash account N2,600, debit suspense account N2,600
correct option: d
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