Casey Hartwig, CPA, was retained by Global Cable to prepare fi nancial statements for April 2017. Hartwig accumulated all the ledger balances per Globals records and found the following. Analyze errors and prepare correcting entries and trial balance. (LO 3) Casey Hartwig reviewed the records and found the following errors. 1. Cash received from a customer on account was recorded as $950 instead of $590. 2. A payment of $75 for advertising expense was entered as a debit to Miscellaneous Expense $75 and a credit to Cash $75. 3. The fi rst salary payment this month was for $1,900, which included $700 of salaries payable on March 31. The payment was recorded as a debit to Salaries and Wages Expense $1,900 and a credit to Cash $1,900. (No reversing entries were made on April 1.) 4. The purchase on account of a printer costing $310 was recorded as a debit to Supplies and a credit to Accounts Payable for $310. 5. A cash payment of repair expense on equipment for $96 was recorded as a debit to Equipment $69 and a credit to Cash $69. Instructions (a) Prepare an analysis of each error showing (1) the incorrect entry, (2) the correct entry, and (3) the correcting entry. Items 4 and 5 occurred on April 30, 2017. (b) Prepare a correct trial balance. (b) Trial balance $22,690 GLOBAL CABLE Trial Balance April 30, 2017 Debit Credit Cash $ 4,100 Accounts Receivable 3,200 Supplies 800 Equipment 10,600 Accumulated DepreciationEquip. $ 1,350 Accounts Payable 2,100 Salaries and Wages Payable 700 Unearned Service Revenue 890 Owners Capital 12,900 Service Revenue 5,450 Salaries and Wages Expense 3,300 Advertising Expense 600 Miscellaneous Expense 290 Depreciation Expense 500 $23,390 $23,390