It's neither. The suspense account is a balance used to force the trial balance to agree. Once the errors have been located the respective amounts are debited or credited out of the suspense account until the balance is zero.

Suspect

"The Gift of the Magi" creates suspense by leading readers to wonder how Della and Jim will react when they discover the sacrifices each has made to buy a gift for the other. The suspense builds as the story reveals the ironic twist in which their gifts become unusable. Ultimately, the story's resolution offers a poignant message about love and sacrifice.

suspense records

"The Little Prince" creates suspense by leaving readers wondering about the mysterious background and purpose of the prince, his travels, and the significance of his encounters with various characters. The unfolding narrative, interspersed with philosophical musings and emotional moments, keeps readers engaged and curious about where the story will lead. The sense of ambiguity and the underlying themes of love, loss, and friendship add to the overall suspense of the narrative.