F3 Suspense accounts BPP

Hi John

Re to suspense accounts.
When Q’s trial balance failed to agree, a suspense account was opened for the difference. The trial balance totals were:

Debit $ 864,390
Credit $ 860,930

The company does not have control accounts of its receivables and payables ledgers.

The following errors were found:

1. In recording an issue of shares at par, cash received of $ 333,000 was credited to the ordinary shares capital account as $ 333,000.
2. 2. Cash $ 2,800 paid for plant repairs was correctly accounted for in the cash ash book but was credited to the plant asset account.
3. The petty cash book balance $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 s $ 87,400.
5. A contra between the receivables ledger and the payables ledger for $ 1,200 which should have been credited in the receivables ledger and debited in the payables ledger was actually debited in the receivables ledger and credited in the payables ledger.
Which of these errors will require an entry to the suspense account to correct them?

The answer is 1-4
I do not understand the suspense account entry for : Credit plant asset with 5,600.
I don’t understand why it is not credited with 2,800 only.

Please help.