Sara Yu, CPA, was retained by Info Cable to prepare financial statements for April Analyze errors and prepare 2014. Yu accumulated all the ledger balances per Info’s records and found the following. i hes entries and trial alance.

Info Cable Trial Balance tes) April 30, 2014 Debit Credit Cash $ 4,100 Accounts Receivable 3,200 Supplies 800 Equipment 10,600 Accumulated Depreciation—Equip. Sle 20 Accounts Payable 2,100 Salaries and Wages Payable 700 Unearned Service Revenue 890 Common Stock 10,000 Retained Earnings 2,880 Service Revenue 5,450 Salaries and Wages Expense 3,300 Advertising Expense 480 Miscellaneous Expense 290 Depreciation Expense 500 $23,270 $23,270 Sara Yu reviewed the records and found the following errors.
1. Cash received from a customer on account was recorded as $950 instead of $590.
2. A payment of $75 for advertising expense was entered as a debit to Miscellaneous Expense $75 and a credit to Cash $75.
3. The first salary payment this month was for $1,850, which included $700 of salaries payable on March 31. The payment was recorded as a debit to Salaries and Wages Expense $1,850 and a credit to Cash $1,850. (No reversing entries were made on April 1.)
4. The purchase on account of a printer costing $310 was recorded as a debit to Supplies and a credit to Accounts Payable for $310.
5. A cash payment of repair expense on equipment for $125 was recorded as a debit to Equipment $152 and a credit to Cash $152.
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, 2014.
Trial balance $22,570

(b) Prepare a correct trial balance.