suspense account

Bond’s trial balance failed to agree, and a suspense account was opened for the difference. Bond does not maintain control accounts for sales and purchases. The following errors were found in Bond’s accounting records: 1. In recording the sale of a non-current asset, cash received of $33,000 was credited to the disposals account as $30,000. 2. An opening accrual of $340 had been omitted. 3. Cash of $8,900 paid for plant repairs was correctly accounted for in the cash book, but was credited to the plant cost account. 4. A cheque for $12,000 paid for the purchase of a machine was debited to the machinery account as $21,000. Which of the errors will require an entry to the suspense account to correct them? A 1, 3 and 4 only B All C 1 and 4 only D 2 and 3 only answer is B but I think answer should be “C” cause omitted error doesn't affect in trail balance