Below are selected journal entries that were made by Joanna Company:

1.The $60 cost of repairing a printer was debited to Equipment.

2.The $5,000 cost of an engine replacement on a delivery truck was debited to Repairs Expense. The replacement is expected to longer useful life for the truck.

3.The $6,000 in legal fees associated with the purchase of Land were debited to the Land account.

4.A $600 charge for transportation costs on newly purchased equipment was debited to Delivery Expense.

5.Training costs of $400 paid for workers on a piece of equipment already in use were debited to Equipment.

Make a correcting entry ( if necessary ) for each of the above transactions. If the entry that was made is correct, then state "No correcting entry required." Assume cash was paid for all of the above transactions