Cash sales of Rs. 3,550 was posted as Rs. 3,505 in the sales account. The rectifying entry will be

Cash A/c                Dr. 45

       To Sales A/c               45

Suspense A/c        Dr. 45

       To Sales A/c              45

Cash A/c                Dr. 45

       To Suspense A/c        45

Sales A/c               Dr. 45

       To Suspense A/c       45