Carla VistaCompany 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 $820to a creditor was debited to Accounts Payable $280and credited to Cash $280.2.The purchase of supplies on account for $700was debited to Equipment $70and credited to Accounts Payable $70.3.A $500withdrawal of cash for N.Carla Vista's personal use was debited to Salaries and Wages Expense $500and credited to Cash $500.