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

A check for $$958$ from S$.$ Wilde, a customer on account, was debited to Cash $$958$ and credited to Service Revenue, $$958.$

A payment for Advertising Expense costing $$729$ was debited to Utilities Expense, $$279$ and credited to Cash $$279.$

A bill for $$958$ for Supplies purchased on account was debited to Equipment, $$598$ and credited to Accounts Payable $$598.$

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

$1.$

Accounts Receivable

Service Revenue

$2.$ Accounts Payable

Utilities Expense

$3.$

Equipment

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