Suspense account

question 1) 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 Suspense account has been opened, 2 and 3 items has been maintained but item 1 isn't taken consideration But why? question 2) cash $2800 paid for plant repairs eas correctly accounted for in the cash book but was credited to the discount received account we should be opened suspense account for such situation??