Joseph Moore Company discovered the following errors made in January $2027.$

A payment of Salaries and Wages Expense of $$300$ was debited to Equipment and credited to Cash, both for $$300.$

A collection of $$2,000$ from a client on account was debited to Cash $$200$ and credited to Service Revenue $$200.$

The purchase of equipment on account for $$710$ was debited to Equipment $$170$ and credited to Accounts Payable $$170.$

$($a$)$

Correct the errors by reversing the incorrect entry and preparing the correct entry. $($Credit account titles are automatically indented

when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the

amounts. List all debit entries before credit entries.$)$

No$.$ Account Titles and Explanation

Debit

Credit

$($To reverse the incorrect entry$)$

$($To record the correct entry$)$

$($To reverse the incorrect entry$)$