Casey Hartwig, CPA, was retained by Oriole Cable to prepare financial statements for the year ended April 30, 2021. Hartwig accumulated all the ledger balances per Oriole's records and found the following. ORIOLE CABLE Trial Balance April 30, 2021 Credit Debit $4,600 2,700 910 10,100 $1,270 2,120 Cash Accounts receivable Supplies Equipment Accumulated depreciation equipment Accounts payable Salaries payable Unearned revenue S. Spade, capital Service revenue Salaries expense Advertising expense Telephone expense Depreciation expense 750 810 12,480 5,540 3,500 160 450 $22,970 $22,970 $22.970 Casey Hartwig reviewed the records and found the following errors. 1. Cash received from a customer on account was recorded as $960 instead of $690. 2. A payment of $65 for advertising expense was entered as a debit to Salaries Expense $65 and a credit to Cash $65. 3. The first salary payment this month was for $1,990, which included $750 of salaries payable on March 31. The payment was recorded as a debit to Salaries Expense $1,990 and a credit to Cash $1,990. (No reversing entries were made on April 1.) 4. The purchase on account of a printer costing $250 was recorded as a debit to Supplies and a credit to Accounts Payable for $250. 5. A cash payment of repair expense on equipment for $54 was recorded as a debit to Equipment $45 and a credit to Cash $45. Prepare an analysis of each error showing the incorrect entry. Items 4 and 5 occurred on April 30, 2021. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) No. Account Titles and Explanation Debit Credit 1. > > 2. > 3. 4. 5. 2. > 3. 4.