Horace Culpepper, CPA, was retained by Ivanhoe Cable to prepare financial statements for April 2022. Horace accumulated all the ledger balances per Ivanhoe's records and found the following. Ivanhoe Cable Trial Balance April 30, 2022 Debit Credit Cash $4,200 Accounts Receivable 3,000 Supplies 700 Equipment 10,100 Accumulated Depreciation-Equip. $1,360 Accounts Payable 2,200 Salaries and Wages Payable 600 Unearned Service Revenue 800 Owner's Capital 11,840 Service Revenue 5,400 Salaries and Wages Expense 3,000 Advertising Expense 400 Miscellaneous Expense 350 Depreciation Expense 450 $22,200 $22,200 Horace Culpepper then reviewed the records and found the following errors. 1. Cash received from a customer on account was recorded as $630 instead of $360. 2. A payment of $80 for advertising expense was entered as a debit to Miscellaneous Expense $80 and a credit to Cash $80. 3. 4. 5. The first salary payment in April was for $1,800, which included $600 of salaries payable on March 31. The payment was recorded as a debit to Salaries and Wages Expense $1,800 and a credit to Cash $1,800. (No reversing entries were made on April 1.) The purchase on account of a printer costing $370 was recorded as a debit to Supplies and a credit to Accounts Payable for $370. A cash payment of repair expense on equipment for $73 was recorded as a debit to Equipment $37 and a credit to Cash $37.