Crane Cable Trial Balance April 30, 2020
	Debit	Credit
Cash	$4,200
Accounts Receivable	3,100
Supplies	900
Equipment	10,500
Accumulated DepreciationEquip.		$1,360
Accounts Payable		2,300
Salaries and Wages Payable		700
Unearned Service Revenue		900
Owners Capital		13,040
Service Revenue		5,500
Salaries and Wages Expense	3,500
Advertising Expense	700
Miscellaneous Expense	350
Depreciation Expense	550
	$23,800	$23,800

Horace Culpepper reviewed the records and found the following errors.

1.		Cash received from a customer on account was recorded as $630 instead of $580.
2.		A payment of $71 for advertising expense was entered as a debit to Miscellaneous Expense $71 and a credit to Cash $71.
3.		The first salary payment this month was for $2,000, which included $700 of salaries payable on March 31. The payment was recorded as a debit to Salaries and Wages Expense $2,000 and a credit to Cash $2,000. (No reversing entries were made on April 1.)
4.		The purchase on account of a printer costing $400 was recorded as a debit to Supplies and a credit to Accounts Payable for $400.
5.		A cash payment of repair expense on equipment for $71 was recorded as a debit to Equipment $30 and a credit to Cash $30.

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