Concept:A suspense account is a temporary account used to record the difference when a trial balance does not balance.Explanation:Some accounting errors make the totals of a trial balance unequal.Such errors affect the agreement of the trial balance.The trial balance difference is placed in a suspense account until the errors are located and corrected.Errors that do not affect the agreement of the trial balance, like compensating errors, are not corrected using a suspense account.Answer:B. errors that affect the agreement of a trial balance