Jerry's trial balance failed to agree, and a suspense account was opened for the difference. The following errors were found in Jerry's accounting records: 1. In the recording the payment of a creditor, cheque paid of $3,300 was credited to the bank account as $3,000 II. Cash paid of $2,800 for plant repairs was correctly accounted for in the cash book but was credited to the plant asset account III. The petty cash book balance of $500 had been omitted from the trial balance IV. A cheque for $78,400 paid for the purchase of a motor car was debited to the motor vehicles account as $87,400 Which of the errors will require and entry to the suspense account to correct them? a. II and III b. I and IV Oc. I, II and III only d. I, II, III and IV