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

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Correct Answer: D