CORRECTION OF ERROR AND SUSPENSE ACCOUNT

The cost of an item of plant $48,000 had been entered in the cash book and in the plant account as $4,800. Depreciation at the rate of 10% per year ($480) had been charged wouldn't the following error require an suspense account? since the above error the best i could interpret it that 48000 has been recorded in cash book and 4800 in machinery account machinery ac debit 48000 to cash ac credit 4800 (this is how i think the error was incorrectly recorded) so wouldnt this require an suspense account since debit and credit are not equal?? thanks in advance