Garcia Company has an inexperienced accountant. During the first two weeks on the job, the accountant made the following errors in journalizing transactions. All incorrect entries were posted.

A payment on account of $$760$ to a creditor was debited $$670$ to Accounts Payable and credited $$670$ to Cash.

The purchase of supplies on account for $$570$ was not recorded.

A $$470$ withdrawal of cash for L$.$ Garcia's personal use was debited $$470$ to Salaries Expense and credited $$470$ to Cash.

Received $$880$ cash from a customer on account. Cash was debited $$880$ and Service Revenue was credited $$880.$

A customer was billed $$430$ for services provided. Accounts Receivable was debited $$430$ and Unearned Revelue was credited $$430.$

Prepare the correcting entries. $($Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. List all debit entries before credit entries.$)$

No$.$ Account Titles

Debit

Credit

$2.$

$3.$

$4.$

$5.$