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?
credit $190
2 )
credit $210
3 )
debit $60
4 )
debit $550
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