Identify whether is relevant or not to reconcile and clear the suspense account

Hello, Sir. In a problem below, can you tell me why (ii) is relevant?
Thanks.

A colleague has produced the trial balance as at 30 April 20X5 which does not balance. He
therefore opened a suspense account for the difference. He has identified several issues and
is not sure whether or not they may contribute to reconciling and clearing the difference.
Identify whether each of the following items is relevant or not to reconcile and clear the
suspense account.

(i) Sales returns listed as a debit balance in the trial balance
(ii) Discounts received were recorded in the cash received book and
credited to the Discounts received account in the general ledger
(iii) The total of the purchases day book for March was debited to the
Trade payables’ ledger control account and credited to the
Purchases account
(iv) The cost of a machine purchased during the year was debited to
the Repairs account as $8,080 and credited to the Cash account
as $8,800