Inland Company has an inexperienced accountant. During the first 2 weeks on the job, the accountant made the following errors in journalizing transactions. All entries were posted as made. A payment on account of $740 to a creditor was debited to Accounts Payable $470 and credited to Cash $470. The purchase of supplies on account for $900 was debited to Equipment $90 and credited to Accounts Payable $90. A $200 withdrawal of cash for N. Sunland's personal use was debited to Salaries and Wages Expense $200 and credited to Cash $200. Prepare the correcting entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account