A sale to Roy Rogers for £21,400 has been posted to the customer’s account as £24,100. The Trial Balance failed to balance but the difference has not been placed in a Suspense account. The journal entry for correcting this error should require which of the following:

(a) Debit Sales account and credit Roy Rogers’ account with £2,700

(b) Credit Roy Rogers’ account with £2,700 (with no corresponding second entry)

(c) Debit Suspense account and credit Roy Rogers’ account with £2,700

(d) Debit Roy Rogers’ account and credit Suspense account with £2,700