Economics · Financial Accounting

Priya's trial balance failed to agree and a suspense account was opened for the difference. Priya does not keep receivables and payables control accounts. The following errors were found in Priya's 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?