Cash is understated by $1, 500. A $3, 700 debit to Accounts Receivable was posted as a credit. A $1,000 purchase of office supplies on account was neither journalized nor posted. Equipment was incorrectly transferred from the ledger as $86, 600. It should have been transferred as $79,000. Salaries Expense is overstated by $200. Receivable was posted as a credit. A $700 cash payment for advertising expense was neither journalized nor posted. A $210 cash dividend was incorrectly journalized as $2, 100. Service Revenue was understated by $4, 600. A 12-month insurance policy was posted as a $1, 200 credit to Prepaid insurance. Cash was posted correctly. Cash is understated by $1, 500. A $3, 700 debit to Accounts Receivable was posted as a credit. A $1,000 purchase of office supplies on account was neither journalized nor posted. Equipment was incorrectly transferred from the ledger as $86, 600. It should have been transferred as $79,000. Salaries Expense is overstated by $200. Receivable was posted as a credit. A $700 cash payment for advertising expense was neither journalized nor posted. A $210 cash dividend was incorrectly journalized as $2, 100. Service Revenue was understated by $4, 600. A 12-month insurance policy was posted as a $1, 200 credit to Prepaid insurance. Cash was posted correctly