Com P4-6A Luol Deng CPA, was retained by Acie Cable to prepare financial statements for April hatte 2012. Deng accumulated all the ledger balances per Acie's records and found the following. 1964 Completing the Acousing este ACIE CABLE Trial Balance April 30, 2012 Debit Credit Cash $ 4,100 Accounts Receivable 3,200 Supplies 800 Equipment 10,600 Accumulated Depreciation -- Equip. $ 1,350 Accounts Payable 2.100 Salaries and Wages Payable 700 Unearned Service Revenue 890 Owner's 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 Luol Deng 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 first 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 Equip- ment $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, 2012. Trial balance $22,690 (b) Prepare a correct trial balance