Max Weinberg Company discovered the following errors made in January 2008.

1. A payment of Salaries Expense of \($600\) was debited to Equipment and credited to Cash, both for \($600.\)

2. A collection of \($1,000\) from a client on account was debited to Cash \($100\) and credited to Service Revenue \($100.

3. The purchase of equipment on account for \($980\) was debited to Equipment \($890\) and credited to Accounts Payable \($890.\)

Instructions

(a) Correct the errors by reversing the incorrect entry and preparing the correct entry.

(b) Correct the errors without reversing the incorrect entry.