Qs trial balance failed to agree and a suspense account was opened for the difference. Q does not keep receivables

and payables control accounts. The following errors were found in Qs accounting records:

(1) In recording an issue of shares at par, cash received of $333,000 was credited to the ordinary share capital

account as $330,000

(2) Cash of $2,800 paid for plant repairs was correctly accounted for in the cash book but was credited to the plant

asset account

(3) The petty cash book balance of $500 had been omitted from the trial balance

(4) 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 an entry to the suspense account to correct them?

A 1, 2 and 4 only

B 1, 2, 3 and 4

C 1 and 4 only

D 2 and 3 only