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

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*Exercise 4-12 Andrew Clark Company discovered the following errors made in January 2015. 1. 2. 3. A payment of Salaries and Wages Expense of $396 was debited to Equipment and credited to Cash, both for $396. A collection of $6,660 from a client on account was debited to Cash $665 and credited to Service Revenue $666. The purchase of equipment on account for $520 was debited to Equipment $250 and credited to Accounts Payable $250. Correct the errors by reversing the incorrect entry and preparing the correct entry. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account and Explanation (To reverse the incorrect entry.) (To record the correct entry) (To reverse the incorrect entry.) (To record the correct entry) (To reverse the incorrect entry.) (To record the correct entry) Debit Credit Correct the errors without reversing the incorrect entry. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titl and Explanation Debit Credit