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A trial balance did not agree and the book-keeper found the following errors.

1 A bank overdraft of $100 had been shown as a debit in the trial balance.

2 A cash purchase of $\$ 160$ had been entered in the purchases account as $\$ 150$; the purchase was entered correctly in the cash account.

3 A telephone invoice for $400 had been debited to the insurance account.

The book-keeper opened a suspense account in order to correct the errors.

What was the opening entry in the suspense account? 

1 ) 

credit $190  

2 ) 

credit $210

3 ) 

debit $60 

4 ) 

debit $550 

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