suspense account

Jones

Hi.

Please could somebody help with a question.
Suspense account balance is £350 credit.
Errors found:
1) payment of food invoice for £172 posted as credit to bank with no debit entry.
2) Equipment balance is correctly shown in general ledger as £5545 but put in trial balance as £5145.

My workings are:

post debit entry of £172 which reduces suspense balance to £178 credit.
Post debit entry of £400 to correct error 2. This reduces the suspense balance to £172 credit.

The Osbourne book says the correct answer is suspense credit balance of £122. Please let me know where I'm going wrong.

Thanks

Jones

Thank you - much appreciated!