I just want to know which entry should be correct, and expland why.

thanks a lot

A review of the unadjusted trial balance reveal some concerns. These are: A client paid $2,550 cash for prior services rendered with the credit going to accounts receivable The client, however, misread the amount and they should have only paid $2,250. HL Accounting decided to refund the difference to the client. The invoice for electricity used for June has not been received but was estimated to be $1,655 with the appropriate adjusting journal entry being recorded. On review this was over estimated by $350 and a further adjustment is required to be recorded. The balance in the Office Supplies account (ie an asset account) is $4,560 as at 30th June. A stocktake and count was undertaken of Office Supplies to check the balance and this revealed that the amount should be $4,240. A credit sale was recorded as $797 whereas the actual amount was $979. CR Prepare general journal entries below to address any of the above concerns identified. Date Particulars DR 30/0 service revenues 300 secounts receivable Accounts receivable 300 cash at bank 2012 Bes 350 4240 30/6 electricity expense electricity, posypelle elestai didy, payat elettricity expensate 30% office supplies cash at bank office supplies el suples cash at bank sule Account neeireble sales 4240 e pense 320 30/6 929 929 1&2 182