Grouper Company discovered the following errors made in January 2022. 1. A payment of Salaries and Wages Expense of $300 was debited to Equipment and credited to Cash, both for $300. 2. A collection of $2,000 from a client on account was debited to Cash $200 and credited to Service Revenue $200. 3. The purchase of equipment on account for $710 was debited to Equipment $170 and credited to Accounts Payable $170. Correct the errors by reversing the incorrect entry and preparing the correct entry. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) 2. Service Revenue 2000 Accounts Payable 2000 (To reverse the incorrect entry) (To record the correct entry) 3. (To reverse the incorrect entry) Equipment Accounts Payable (To record the correct entry)