The trial balance at 3Ist December 2014 showed a difference of 144000, being a shortage on the credit side. A suspense account is opened and the difference of 144,000 is entered on the credit side of the account. On 3rd January 2015, it was found that the sales account was under cast by 144,000. To correct the error

• A.debit suspense account; credit sales account
• B.debit sales account; credit suspense account
• C.debit undercast account; credit sales account
• D.debit suspense account; credit undercast account