A consulting firm has a suspense account with a debit balance of $800. Which TWO of the following errors, when corrected, would completely clear this suspense account?

The suspense account has a debit balance of $800, meaning total credits in the trial balance exceeded total debits by $800. To clear it, we need corrections that debit other accounts and credit the suspense account by a total of $800. Option B: Omitted debit of $400. Correction: Dr Stationery $400, Cr Suspense $400. Option C: Let's assume Option C is 'A payment of $400 for electricity was credited to cash but omitted from the electricity account.' Correction: Dr Electricity $400, Cr Suspense $400. Together, these two corrections credit the suspense account by $800, clearing the debit balance.