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A company’s trial balance failed to agree, and a suspense account was opened for the difference.
Subsequent checking revealed that discounts allowed $13,000 had been credited to discounts received account and
an entry on the credit side of the cash book for the purchase of some machinery $18,000 had not been posted to
the plant and machinery account.
Which two of the following journal entries would correct the errors?
                                                                                   Debit                      Credit
                                                                                       $                              $
 (1) Discounts allowed                                                13,000
            Discounts received                                                                         13,000
(2) Discounts allowed                                                 13,000
Discounts received                                                     13,000
          Suspense account                                                                             26,000
(3)  Suspense account                                                26,000
              Discounts allowed                                         13,000
              Discounts received                                       13,000
(4) Plant and machinery                                             18,000
              spense account                                                                               18,000
(5) Suspense account                                                 18,000
           ant and machinery                                                                             18,000
A   1 and 4
B  2 and 5
C  2 and 4
D  3 and 5

C