Elite Realty acts as an agent in buying, selling, renting, and managing real estate. The unadjusted trial balance on March 31, 2019, follows:

Elite Realty
Unadjusted Trial Balance
March 31, 2019
Account No.		Debit Balances	Credit Balances
11	Cash	12,930
12	Accounts Receivable	30,110
13	Prepaid Insurance	1,470
14	Office Supplies	880
16	Land
21	Accounts Payable		8,520
22	Unearned Rent
23	Notes Payable
31	Lester Wagner, Capital		27,900
32	Lester Wagner, Drawing	1,030
41	Fees Earned		146,890
51	Salary and Commission Expense	108,980
52	Rent Expense	14,690
53	Advertising Expense	8,670
54	Automobile Expense	2,640
59	Miscellaneous Expense	1,910
		183,310	183,310

The following business transactions were completed by Elite Realty during April 2019:

Apr. 1.	Paid rent on office for month, $5,000.
2.	Purchased office supplies on account, $1,300.
5.	Paid insurance premiums, $3,600.
10.	Received cash from clients on account, $24,990.
15.	Purchased land for a future building site for $90,000, paying $9,900 in cash
	and giving a note payable for the remainder.
17.	Paid creditors on account, $4,500.
20.	Returned a portion of the office supplies purchased on April 2, receiving
	full credit for their cost, $200.
23.	Paid advertising expense, $2,000.
27.	Discovered an error in computing a commission; received cash from the salesperson
	for the overpayment, $1,000.
28.	Paid automobile expense (including rental charges for an automobile), $1,500.
29.	Paid miscellaneous expenses, $450.
30.	Recorded revenue earned and billed to clients during the month, $29,990.
30.	Paid salaries and commissions for the month, $6,580.
30.	Withdrew cash for personal use, $1,000.
30.	Rented land purchased on April 15 to local merchants association for use as a parking lot in May and June, during a street rebuilding program; received advance payment of $3,000.

General Journal Page 18 Date Description Post. Ref. Debit Credit 2019 Apr. 1 Cash Apr. 2 Apr. 5 Apr. 10 Apr. 15 Apr. 17 Apr. 20 Date Description Post. Ref. Debit 2019 Apr. 27 Apr. 28 Apr. 29 Apr. 30- TIL Rev. Salary Withdraw Rent Elite Realty Unadjusted Trial Balance April 30, 2019 Debit Balances Credit Balances ull COM III 5a. Assume that the April 30 transaction for salaries and commissions should have been $5,680. As a result, the unadjusted trial balance in (4) would 5b. Assume that the April 30 transaction for salaries and commissions should have been $5,680. Journalize the correcting entry. If an amount box does not require an entry, leave it blank. General Journal PAGE 19 Date Description Post. Ref. Debit Credit 2019 Apr. 30 Cash 1 900 Salary and Commission Expense 51 900 5c. Assume that the April 30 transaction for salaries and commissions should have been $5,680. Is this error a transposition or slide