Cash Accounts Receivable Supplies Equipment Accumulated Depreciation--Equip. Accounts Payable Salaries and Wages Payable Unearned Service Revenue Owner's Capital Service Revenue Salaries and Wages Expense Advertising Expense Miscellaneous Expense Depreciation Expense Debit Credit $4,200 3,300 900 10.400 $1.340 2,200 800 900 12.360 5,800 3.300 500 250 550 $23.400 $23,400 Horace Culpepper reviewed the records and found the following errors 1 Cash received from a customer on account was recorded as $850 Instead of 5500 2 A payment of $77 for advertising expense was entered as a debit to Macellaneous Expense 577 anda credit to Cash $77. 3 The first salary payment this month was for 51.800 which included $800 ot salaries payable on March 31. The payment was recorded as a debit to Salaries and Wages Expense 51800 and a credit to Cash $1 800. (No reversing entries were made on Art 1 The purchase on account of a printer costine 300 was recorded as a debit to Supplies and a credit to Accounts Payable for 3330 A cash payment of repair expense on equipment for 571 was recorded as a debit to Equipment 554 and credit toch 4