Correction of Profit Figure

An entity’s draft financial statements for 30 April 2013 showed a profit of €169,000. However, the debit and credit totals on the trial balance did not agree and a suspense account appeared on the draft statement of financial position.
Subsequent checking revealed the following errors:
1 The cost of an item of plant €24,000 had been entered in the cash book and in the plant account as €2,400. Depreciation at a rate of 10% per year (€240) had been charged.
2 Bank charges of €733 appeared on the bank statement in April 2013 but had not been entered in the entity’s accounting records.
3 One of the directors of the entity paid €416 due to a supplier in the entity’s payables ledger by personal cheque. The bookkeeper recorded a debit in the supplier’s ledger but did not complete the double entry for the transaction. (The entity does not maintain a payables ledger control account.)
4 The payments side of the cash book had been overstated by €8,472.
What is the entity revised profit after correction of the errors?

Solution €
Profit per draft financial statements 169,000
Reverse depreciation charge based on incorrect cost 240
Charge depreciation based on €24,000 cost of plant (2,400)
Effect of bank charges (733)
Revised profit 166,107
Tutorial note:
Whereas items 3 and 4 are errors, they would not affect the profit when corrected.

Why is number 4 not adjusted for? It payments are overstated shouldn’t they be reduced by €8,472?

Thanks.