Bertrand Inc. purchased some shop equipment for $5,600 in cash. By mistake, the journal entry debited the Office Equipment account rather than the Shop Equipment account. What correcting entry would be necessary?

Multiple Choice:

• 1. Debit Office Equipment $5,600; credit Shop Equipment $5,600

• 2. Debit Office Equipment $5,600; credit Cash $5,600

• 3. Debit Cash $5,600; credit Shop Equipment $5,600

• 4. Debit Shop Equipment $5,600; credit Office Equipment $5,600