Suspense account question

Hello, this is my first post, with what I suspect is a really dumb question, but I've been sitting here thinking about it for half an hour, so I need some help understanding.
When the trial balance is imbalanced, necessitating the opening of a suspense account, how do you know which side of the trial balance is incorrect? I know the suspense account should be debited or credited depending on which side of the trial balance is LOWEST, but why does it then follow that the higher side of the TB is the CORRECT figure?
Does this even matter? Am I confusing myself in ways I need not think about?
When the trial balance is imbalanced, necessitating the opening of a suspense account, how do you know which side of the trial balance is incorrect? I know the suspense account should be debited or credited depending on which side of the trial balance is LOWEST, but why does it then follow that the higher side of the TB is the CORRECT figure?
Does this even matter? Am I confusing myself in ways I need not think about?
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AAT Level 2&3 - 2016
AAT Level 4 - 2017
Personal Tax, Business Tax and External Auditing
ACA/CTA -
Certificate Level - Jan 2019
For example, on the mock assessment I'm doing at the moment there's this question;
"A suspense account has been opened with a balance of £600.
The error has been identified as an entry made in the general ledger from the sales returns day book shown below. The total of the net column had been totalled incorrectly.
Extract from the sales returns day book
Details Total £ VAT £ Net £
Totals 6,600 1,100 4,900
(a) Prepare the journal entries to:
- Remove the incorrect entry
- Record the correct entry
- Remove the suspense account balance".
How do I know on which side of the trial balance the suspense account appears?
The invoice is short by £600, due to the vat being correct I would transfer the suspense account balance against turnover. This would be a debit in turnover due to it being a stock return.
Journal
Dr - Turnover
Cr - Suspense account.
You will know the suspense account side by working it back from the sales return - this points me in the direction of a sales credit note hence the Dr to turnover.
Journal to remove incorrect entry;
CR sales returns day book £4,900
Journal to record the correct entry;
DR the sales returns day book £5,500
Journal to remove the suspense a/c bal;
CR suspense account £600
Does that look right to you?
DR Sales Returns £5500
Dr VAT £1100
CR SLCA £6600
Then look at what has happened:
DR Sales Returns £4900
DR VAT £1100
CR SLCA £6600
From here you can see that the suspense entry must be a £600 DR as debits and credits have to balance.
Your answers are correct.
Hope that helps