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 $780 was recorded as a debit to Cash of $780 and a credit to Service Revenue of $780. 2. An invoice to a customer for $630 of services on account was recorded as a $630 debit to Accounts Receivable and a $630 credit to Unearned Revenue. 3. A $530 cash payment to the owner, Roch Cullumber, was recorded as a debit to Salaries Expense of $530 and a credit to Cash of $530. Prepare the correcting entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry isrequired,select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.)