Hello Sir, Could you explain why 1 & 4 need to be corrected by suspense accounts? Is it because they’ve specified that “cash received of $33,000 was credited to the disposals account as $30,000”, so the Cr side of the T.B. would be Undercast, and “A cheque for $12,000 paid for the purchase of a machine was debited to the machinery account as $21,000”, so the Dr side of the T.B. would be Overcast?