Culver Company has an inexperienced accountant. During the first $2$ weeks on the job, the accountant made the following errors in

journalizing transactions. All entries were posted as made.

A payment on account of $$730$ to a creditor was debited to Accounts Payable $$370$ and credited to Cash $$370.$

The purchase of supplies on account for $$760$ was debited to Equipment $$76$ and credited to Accounts Payable $$76.$

A $$300$ cash dividend was debited to Salaries and Wages Expense $$300$ and credited to Cash $$300.$

Prepare the correcting entries. $($Credit account titles are automatically indented when amount is entered. Do not indent manually.$)$

No$.$

Account Titles and Explanation

Debit

Credit