Novak Company has an inexperienced accountant. During the first months on the job, the accountant made the following errors in

journalizing transactions. All entries were posted as made.

The purchase of supplies for $$640$ cash was debited to Equipment $$210$ and credited to Cash $$210.$

A $$490$ dividend was debited to Salaries and Wages Expense $$880$ and credited to Cash $$880.$

A payment on account of $$810$ to a creditor was debited to Accounts Payable $$180$ and credited to Cash $$180.$

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 titles and enter $0$ for the amounts.$)$

No$.$ Account Titles and Explanation

Debit

Credit

Accounts Payable

Cash

Supplies

$$