1. Record a payment from the customer.
   1. In the Receive Payments window, enter the Contra Suspense account in the Deposit to Account field.
   2. In the Customer field, enter the customer’s name.
   3. Enter the amount that you need to offset against an invoice.
2. Record a payment made to the supplier.
   1. In the Pay Bills window, enter the Contra Suspense account in the Pay from Account field.
   2. In the Supplier field, enter the supplier’s card.
   3. Enter the amount that you need to offset against a purchase.

After these entries are made, your bank accounts will not have been affected; yet the receivable and payable accounts have been reduced. The Contra Suspense account balance should be zero.