Hanson Company has an inexperienced accountant. During the first months on the job, the accountant made the following errors in journalizing transactions. All entries were posted as made. 1. The purchase of supplies for $650 cash was debited to Equipment $210 and credited to Cash $210.

2. A $500 dividend of cash for B. Hansons personal use was debited to Salaries and Wages Expense $900 and credited to Cash $900.

3. A payment on account of $820 to a creditor was debited to Accounts Payable $280 and credited to Cash $280.

Prepare the correcting entries.