Australia Accounting transcation problems

[Carter Gu]

Hey, guys
I get confused about how to correct errors in a trial balance. For example, Cash is understated by $1400; a $4000 debit to Accounts Receivable was posted as a credit. How to correct it in trial balance, could you help me to solve this, hurry!

 

[Triest123]

Hey, guys
I get confused about how to correct errors in a trial balance. For example, Cash is understated by $1400; a $4000 debit to Accounts Receivable was posted as a credit. How to correct it in trial balance, could you help me to solve this, hurry!

Dr Cash $1,400
Cr Suspense A/C $1,400

Dr Accounts Receivable $8,000
Cr Suspense A/C $8,000

 

[Carter Gu]

Really thanks a lot, now I can solve this kind of problems as soon as possible.