Adjustments to profit

Dear John Moffat,

Could you please kindly provide examples for below situations::

6 Adjustments to profit

The correction journal may result in a change in profit, depending on whether the journal debits or credits the statement of profit or loss:

1-

Dr Statement of financial position account
Cr Statement of financial position account

No impact on profit

2-

Dr Profit or loss account
Cr Profit or loss account

No impact on profit

3-

Dr Profit or loss account
Cr Statement of financial position account

Profit decreases

4-

Dr Statement of financial position account
Cr Profit or loss account

Profit increases

and what does the below part exactly means:

“For this purpose the suspense account is defined as a statement of financial position account.”

Thanks in advance for your kind support.