At Sheridan 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 $690 was recorded as a debit to Cash of $690 and a credit to Service Revenue of $690. 2. An invoice to a customer for $530 of services on account was recorded as a $530 debit to Accounts Receivable and a $530 credit to Unearned Revenue. 3. A $440 cash payment to the owner, Roch Sheridan, was recorded as a debit to Salaries Expense of $440 and a credit to Cash of $440. Prepare the correcting entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Account Titles and Explanation Debit Credit 1. Accounts Receivable Cash 2