Q.The difference of totals of both debit and credit side of trial balance is transferred to

The difference in the trial balance totals is transferred to a Suspense account — option (c).

Why a Suspense account?

• A trial balance should have equal debit and credit totals. If it does not, some error exists.
• To avoid delaying the final accounts, the difference is put into a temporary account called the Suspense account so that the trial balance tallies for the time being.
• When the errors are later found, they are rectified through the Suspense account, which is then closed automatically once the difference is fully explained.

Why not the others? …