Blue Spruce Company has an inexperienced accountant. During the first months on the job, the accountant made the following errors in journalizing transactions. All entries were posted as made.

1.		The purchase of supplies for $ 770 cash was debited to Equipment $ 250 and credited to Cash $ 250.
2.		A $ 590 dividend was debited to Salaries and Wages Expense $ 1,060 and credited to Cash $ 1,060.
3.		A payment on account of $ 710 to a creditor was debited to Accounts Payable $ 170 and credited to Cash $ 170.

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.)

No.	Account Titles and Explanation	Debit	Credit
1.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
2.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
3.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount