The accountant for Eva’s Laundry prepared the following unadjusted and adjusted trial balances. Assume that all balances in the unadjusted trial balance and the amounts of the adjustments are correct. Identify the errors in the accountant’s adjusting entries, assuming that none of the accounts were affected by more than one adjusting entry.

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Eva's Laundry Trial Balances May 31, 20Y9 Unadjusted Adjusted Debit Balances Credit Balances Debit Balances Balances Credit Cash ..... 7,500 7,500 Accounts Receivable... 18,250 23,250 Laundry Supplies... 3,750 6,750 Prepaid Insurance* Laundry Equipment Accumulated Depreciation-Laundry Equipment.. Accounts Payable .. Wages Payable . 1,600 5,200 190,000 177,000 48,000 48,000 9,600 9,600 1,000 Common Stock 35,000 35,000 Retained Earnings.. 75,300 75,300 Dividends .... 28,775 28,775 Laundry Revenue.. Wages Expense Rent Expense . Utilities Expense Depreciation Expense Laundry Supplies Expense 182,100 182,100 49,200 49,200 25,575 25,575 18,500 18,500 13,000 3,000 600 Insurance Expense .. Miscellaneous Expense. 3,250 3,250 350,000 350,000 351,000 358,000 $3,600 of insurance expired during the year.