The trial balance of a company did not balance, and a suspense account was opened for the difference.
Which of the following errors would require an entry to the suspense account in correcting them?
(1) A cash payment to purchase a motor van had been correctly entered in the cash book but had been debited to
motor expenses account.
(2) The debit side of the wages account had been undercast.
(3) The total of the discounts allowed column in the cash book had been credited to discounts received account.
(4) A cash refund to a customer had been recorded by debiting the cash book and crediting the customer’s account.
A   1 and 2
B   2 and 3
C   3 and 4
D   2 and 4

B