Write journals to correct the following errors (suspense account errors):
1. The debit side of the cash book is under-cast by £3,000.
2. A payment of £475 for an electricity bill is correctly entered in the cash book but debited to the telephone account as £457.
3. A payment of £4,750 for an electricity bill is again correctly entered in the cash book but is not debited to the telephone account at all.
4. In preparing the trial balance the debit balance of £1,940 on the electricity bill is omitted.
5. A credit balance of £280 on the heat and light account was not brought forward into the current year?