In preparing the trial balance, you notice that the debit side exceeds the credit side by £970. Upon investigation, you identify the following mistakes:

1. Goods returned to suppliers amounting to £250 have been entered as a debit in the purchases account by mistake.

2. A cash payment for £560 has been entered in the cash book as £650.

3. A computer purchased for £2,000 as an office machine has been entered as a debit in the purchases account.

4. A credit note for £220 given to a customer has been credited twice in the customer’s account.

5. A cheque for £780 received from a customer has been entered in the cash book and subsequently banked before the year end.

However, no other entry has been made to the customer’s account.

Required:

Explain how each of the above mistakes should be dealt with in a suspense account.