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

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

Correct the errors without reversing the incorrect entry. $($Credit account titles are automatically indented when amount is entered. Do

not indent manually.