Need explanations on Correcting errors in Trial balance

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The correct answers- journal entries and suspense account to this question are stated below. I need help on explanations on correcting this trial balance.

1) In the journal, all the suspense entries are on credit side, why is it for suspense account, bal bld is on debit side ?
2 ) In the journal, debit carriage outwards $ 820, credit carriage inwards $ 280, credit suspense $ 540, why is it for suspense account, debit carriage inwards $280, credit carriage outwards $ 820 ?
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Question 5 Dec 2019

On 30 November 2019 Mason's trial balance did not balance. The difference was posted to a suspense account.

He identified the following errors.

• Carriage outwards, $820, had been posted to the carriage inwards account as $280
• Cash, $150, taken from the business for Mason’s own use, had not been recorded.
• A direct debit for rates, $68, had been entered in the cash book correctly. No other entries had been made.
• Bank interest paid, $14, had been credited to the bank interest received account.
________________________________________________________________________________________________________________________________________________
(A ) Prepare journal entries to correct the four errors.
Journal.PNG


(B) Prepare the Suspense account.
Suspense.PNG
 
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