Not getting suspense account

The debit entry in Office expenses is correct, so we don't need to touch that account.

We remove the incorrectly entered value of £84 in the bank account by debiting it, crediting the suspense account which holds the £36 debit difference caused by this error.

The suspense account now has a £48 credit balance (£84-£36). Therefore, we can debit the suspense account £48 to clear the balance. The credit entry is £48 to the bank, which is what should have been entered.