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