At Cullumber Company, the following errors were discovered after the transactions had been journalized and posted:

1.		A collection of cash on account from a customer for $730 was recorded as a debit to Cash of $730 and a credit to Service Revenue of $730.
2.		An invoice to a customer for $550 of services on account was recorded as a $550 debit to Accounts Receivable and a $550 credit to Unearned Revenue.
3.		A $440 cash payment to the owner, Roch Cullumber, was recorded as a debit to Salaries Expense of $440 and a credit to Cash of $440.

Account Titles & Explanations Debit Credit

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