How to do s journal entry so as to correct several.sccount balances.

I intend to use journal entry to delete balances in some inappropriate accounts  accounts are non existent  never used ,most likely a couple of transaction were posted incorrectly  my intention is to create a suspense account  use double entry to rectify accounts ,and then I will seek accounting advice hoe to deal with suspense account  my question can someone direct me hoe to do proceed with double entry journal posting  I looked at program menu  but no luck  help is much appreciated., take care.