A debit cash balance of N26,900 was brought down as N24,300. The entries necessary to correct the error are

• A.debit cash account N5,200, credit suspense account N5,200
• B.credit cash account N5,200, debit suspense account N5,200
• C.debit cash account N2,600, credit suspense account N2,600
• D.credit cash account N2,600, debit suspense account N2,600
• E.credit cash account N2,600, debit bank account N2,600