Bonds TB failed to agree and a suspense account was opened for the difference. Bond does not maintain control accounts for sales and purchases. The following errors were found in Bonds accounting records: (1) In recording the sale of a noncurrent asset, cash received of $33,000 was credited to the disposals account as $30,000. (2) An opening accrual of $340 had been omitted from the TB. (3) Cash of $8,900 paid for plant repairs was correctly accounted for in the cash book but was credited to the plant cost account. (4) A cheque for $12,000 paid for the purchase of a machine was debited to the machinery account as $21,000.Prepare suspense accounts and journal entries for all 4 transactions