Payable ledger control account

Fred’s trial balance did not balance so he opened a suspense account with a debit balance of $346.
Control accounts are maintained for receivables and payables.
Fred discovered the following:
1 The sales day book was undercast by $400.
2 Purchases of $520 from the purchases day book have only been recorded in the payables ledger
control account.
3 Profit on sale of non-current assets of $670 had been recorded in the sundry income account as $760.
What is the remaining balance on Fred’s suspense account after these errors have been corrected?
A $264 credit
B $136 debit
C $956 debit
D $1,266 debit

Hello tutor,

1. I have a question relating to (2). From my understanding of transaction (2), the purchases were recorded in payables ledger control account, but not recorded in the list of payables balances, were they? Therefore, there should not be an imbalance as there is only a difference between control account and list of payables ledger?

2. Please correct me if I am wrong: the purchases day book will be recorded and and the list of payables ledger accounts will be maintained. At the end of the period, the balance of purchases day book will be posted in both purchases account and payables ledger control account. At the same time the cash book balance will also be posted to payables ledger control account to get the final balance of payables. And this balance is then compared with the balance of the list of payables.

Thank you tutor!