Question：The trial balance of Delta, a limited liability company, did not agree and a suspense account was opened for the difference.
Which TWO of the following errors would require an entry to the suspense account as part of the process of correcting them?
A. A cash refund due to customer A was correctly treated in the cash book and then credited to the accounts receivable ledger account of customer B.
B. The sale of goods to a director for $300 was recorded by debiting sales revenue account and crediting the director's current account.
C. The total of the discount received column in the cash book had been credited in error to the discount allowed account.
D. Some of the cash received from customers had been used to pay sundry expenses before banking the money.
E. $5,800 paid for plant repairs was correctly treated in the cash book and then credited to plant and equipment asset account.
The correct answer are: A cash refund due to customer A was correctly treated in the cash book and then credited to the accounts receivable ledger account of customer B; $5,800 paid for plant repairs was correctly treated in the cash book and then credited to plant and equipment asset account.
Both of these transactions should have been debited.
，我們將會(huì)及時(shí)處理。