The correct answer is: D. Not shown anywhere.
A suspense account is a temporary account used to record items that are not yet properly classified. It is not shown on the balance sheet or the profit and loss account.
A suspense account is used when there is an error in the accounting records. For example, if a customer pays for goods but the payment is not recorded in the accounts, the amount would be recorded in the suspense account until the error is found and corrected.
A suspense account can also be used when there is a transaction that cannot be classified into any of the other accounts. For example, if a company receives a gift of money, the amount would be recorded in the suspense account until the company decides how to use the money.
Once the error or unclassifiable transaction is resolved, the amount in the suspense account is transferred to the appropriate account.