Dao Vang, CPA, was retained by Bridgeport Cable to prepare financial statements for April 2022. Vang accumulated all the ledger balances per Bridgeport's records and found the following Bridgeport Cable Trial Balance April 30, 2022 Debit Credit Cash $3,900 Accounts Receivable 3.300 Supplies 900 Equipment 10,400 Accumulated Depreciation-Equip. $1,300 Accounts Payable 2,200 Salaries and Wages Payable 700 Unearned Service Revenue 1,000 Common Stock 10,070 Retained Earnings 2.100 Service Revenue 5,800 Salaries and Wages Expense 3.200 Advertising Expense 700 Miscellaneous Expenses 310 Depreciation Expense 460 $23.170 $23.170 Dao Vang reviewed the records and found the following errors. S Cash received from a customer on account was recorded as $950 instead of $590. 2. 3 A payment of $76 for advertising expense was entered as a debit to Miscellaneous Expense $76 and a credit to Cash $76. The first salary payment in April 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 13 The purchase on account of a printer costing $240 was recorded as a debit to Supplies and a credit to Accounts Payable for $240. A cash payment of repair expense on equipment for $74 was recorded as a debit to Equipment 547 and a credit to Cash $47.