As Mel Smith was doing his year-end accounting, he noticed that the bookkeeper had made errors in recording several transactions. The erroneous transactions are as follows:

(a) A check for $700 was issued for goods previously purchased on account. The bookkeeper debited Accounts Receivable and credited Cash for $700.

(b) A check for $180 was received as payment on account. The bookkeeper debited Accounts Payable for $810 and credited Accounts Receivable for $810.

(c) When making the entry to record the year’s depreciation expense, the bookkeeper debited Accumulated Depreciation-Equipment for $1,000 and credited Cash for $1,000.

(d) When accruing interest on a note payable, the bookkeeper debited interest Receivable for $200 and credited interest Payable for $200.