Andrew Clark Company discovered the following errors made in January 2015.

1. A payment of Salaries and Wages Expense of $700 was debited to Equipment and credited to Cash, both for $700.

2. A collection of $1,000 from a client on account was debited to Cash $100 and credited to Service Revenue $100.

3. The purchase of equipment on account for $760 was debited to Equipment $670 and credited to Accounts Payable $670.

A. Correct the errors by reversing the incorrect entry and preparing the correct entry.

B. Correct the errors without reversing the incorrect entry.

	Account Titles			Debit	Credit
(a)
1.	Salaries And Wages Expense			700
	Equipment				700
2.	Cash			1000
	Service Revenue			100
	Accounts Receivable				100
3.	Equipment			335
	Accounts Payable				335
(b)
1.
2.
3.