Dao Vang, CPA, was retained by Universal Cable to prepare financial statements for April 2015. Vang accumulated all the ledger balances per Universal’s records and found the following.

UNIVERSAL CABLE Trial Balance April 30, 2015
	Debit	Credit
Cash	$4,024
Accounts Receivable	3,303
Supplies	746
Equipment	10,682
Accumulated Depreciation-Equip.		$1,350
Accounts Payable		2,047
Salaries and Wages Payable		723
Unearned Service Revenue		881
Common Stock		8,762
Retained Earnings		3,691
Service Revenue		5,867
Salaries and Wages Expense	3,202
Advertising Expense	583
Miscellaneous Expense	260
Depreciation Expense	521
	$23,321	$23,321

Dao Vang reviewed the records and found the following errors.

1.		Cash received from a customer on account was recorded as $830 instead of $380.
2.		A payment of $76 for advertising expense was entered as a debit to Miscellaneous Expense $76 and a credit to Cash $76.
3.		The first salary payment this month was for $1,899, which included $715 of salaries payable on March 31. The payment was recorded as a debit to Salaries and Wages Expense $1,899 and a credit to Cash $1,899. (No reversing entries were made on April 1.)
4.		The purchase on account of a printer costing $238 was recorded as a debit to Supplies and a credit to Accounts Payable for $238.
5.		A cash payment of repair expense on equipment for $72 was recorded as a debit to Equipment $27 and a credit to Cash $27.

Prepare an analysis of each error showing the incorrect entry, the correct entry, and the correcting entry. Items 4 and 5 occurred on April 30, 2015.