Help With explanation please

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 $4,085 3,275 725 10,965 Cash Accounts Receivable Supplies Equipment Accumulated Depreciation-Equip Accounts Payable Salaries and Wages Payable Unearned Service Revenue Common Stock Retained Earnings Service Revenue Salaries and Wages Expense Advertising Expense Miscellaneous Expense Depreciation Expense $1,382 2,175 737 904 9,535 3,099 5,958 3,268 634 308 530 $23,790 $23,790 Dao Vang reviewed the records and found the following errors Cash received from a customer on account was recorded as $930 instead of $390 A payment of $74 for advertising expense was entered as a debit to Miscellaneous Expense $74 and a credit to Cash $74 The first salary payment this month was for $1,974, which included $737 of salaries payable on March 31. The payment was recorded as a debit to Salaries and Wages Expense $1,974 and a credit to Cash $1,974. (No reversing entries were made on April 1.) The purchase on account of a printer costing $225 was recorded as a debit to Supplies and a credit to Accounts Payable for $225 A cash payment of repair expense on equipment for $83 was recorded as a debit to Equipment $38 and a credit to Cash $38 1. 2. 3. 4. 5