Ayayai Company has an inexperienced accountant. During the first 2 weeks on the job, the accountant made the following errors in journalizing transactions. All entries were posted as made.

1.		A payment on account of $790 to a creditor was debited to Accounts Payable $410 and credited to Cash $410.
2.		The purchase of supplies on account for $900 was debited to Equipment $90 and credited to Accounts Payable $90.
3.		A $200 cash dividend was debited to Salaries and Wages Expense $200 and credited to Cash $200.

Prepare the correcting entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

No.	Account Titles and Explanation	Debit	Credit
1.
2.
3.