Please answer the questions 18.4, 18.5 and 18.6 with your detailed explanations, it's much appreciated!

18.4 A trial balance extracted from a sole trader's records failed to agree, and a suspense account was opened for the difference. Which of the following errors would require an entry in the suspense account in correcting them? (1) Sales returns were mistakenly debited to the purchases returns account. (2) Cash received from the sale of a non-current asset was correctly entered in the cash book but was debited to the disposal account. (3) The balance on the rent account was omitted from the trial balance. (4) Goods taken from inventory by the proprietor had been recorded by crediting drawings account and debiting purchases account. All four items 2 and 3 only 2 and 4 only 1 and 3 only 8.5 A suspense account was opened when a trial balance failed to agree. The following errors were later discovered. - A gas bill of $420 had been recorded in the gas account as $240. - A sales invoice to a customer for $50 had been credited to accounts receivable. - Interest received of $70 had been entered in the bank account only. What was the original balance on the suspense account? DEBIT \$210 CREDIT \$210 DEBIT \$160 CREDIT \$160 Dog Co's trial balance failed to agree, the difference of $25,000 being posted to a suspense account. Subsequent investigation revealed the difference was due to one side of an entry to record the purchase of machinery for $25,000, by cheque, failing to post to the plant and machinery account. Which of the following journal entries would correct the error? Debit $ O Suspense account Plant and machinery Plant and machinery Suspense account Bank current account Suspense account Credit $ 25,000 25,000 25,000 25,000 25,000 25,000