0452/11 Accounting Oct Nov 2023 Online Test | Cambridge IGCSE MCQ

The totals of a trial balance did not agree and $200 was debited to a suspense account. The book-keeper then checked the books and found the following two errors.
1- A sales invoice for $700 had been recorded in the sales journal as $770.
2- The sales journal had been totalled incorrectly.
What error was made when the sales journal was totalled?