Accounting for IGCSE & O level - Accounting Procedures (Section 2 - No. 10)

What is the correct accounting treatment for an error where $200 of discount allowed was omitted?

Debit Discount Allowed, Credit Suspense Account

Debit Expenses, Credit Suspense Account

Credit Discount Allowed, Debit Suspense Account

Debit Capital Account, Credit Suspense Account

The journal entry involves debiting expenses and crediting the suspense account.