Joe Edmonds, CPA, was retained by Clark Cable Inc. to prepare financial statements for April 2011. Edmonds accumulated all the ledger balances per Clark€™s records and found the following.

Joe Edmonds reviewed the records and found the following errors.
1. Cash received from a customer on account was recorded as $960 instead of $690.
2. A payment of $65 for advertising expense was entered as a debit to Miscellaneous Expense $65 and a credit to Cash $65.
3. The first salary payment this month was for $1,900, which included $700 of salaries payable on March 31. The payment was recorded as a debit to Salaries Expense $1,900 and a credit to Cash $1,900. (No reversing entries were made on April 1.)
4. The purchase on account of a printer costing $290 was recorded as a debit to Supplies and a credit to Accounts Payable for $290.
5. A cash payment of repair expense on equipment for $95 was recorded as a debit to Equipment $59 and a credit to Cash $59.

Instructions
(a) Prepare an analysis of each error showing
(1) The incorrect entry,
(2) The correct entry, and
(3) The correcting entry. Items 4 and 5 occurred on April 30, 2011.
(b) Prepare a correct trialbalance.

CLARK CABLE INC Trial Balance April 30, 2011 Debit Credit Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Accounts Payable Salaries Payable Unearned Revenue Common Stock Retained Earnings Service Revenue Salaries Expense Advertising Expense Miscellaneous Expense Depreciation Expense S 4,100 3,200 800 10,600 $ 1350 2.100 700 890 10,000 2,900 5,450 3300 600 290 500 $23,390 S23.390