An examination of the accounts of Flounder Company for the month of June revealed the following errors after the transactions were journalized and posted.

A check for $$953$ from S$.$ Wilde, a customer on account, was debited to Cash $$953$ and credited to Service Revenue, $$953.$

A payment for Advertising Expense costing $$724$ was debited to Utilities Expense, $$274$ and credited to Cash $$274.$

A bill for $$953$ for Supplies purchased on account was debited to Equipment, $$593$ and credited to Accounts Payable $$593.$

Prepare correcting entries for each of the above assuming the erroneous entries are not reversed. $($Credit account titles are automatically indented when amount is entered. Do not indent manually. List all debit entries before credit entries.$)$

No$.$ Account Titles and Explanation

Debit

Credit

$$

$$

$$

$$

$$

$$

$$

$2.$

$$

$$

$$