Ivanhoe Company discovered the following errors made in January $2022.$

A payment of Salaries and Wages Expense of $$890$ was debited to Equipment and credited to Cash, both for $$890.$

A collection of $$7,400$ from a client on account was debited to Cash $$740$ and credited to Service Revenue $$740.$

The purchase of equipment on account for $$460$ was debited to Equipment $$640$ and credited to Accounts Payable $$640.$