number expense account is for loan interest is #62420. will be # 20300 , . The b. The controller discovered that $445.79 of equipment repairs were mistakenly recorded in tools and machinery expense. Prepare and print a general journal entry dated 09/30/2022 to correct the misclassification. Use accounts #64230 and #64800 for your general journal entry. c. The office manager discovered that the security deposit account #18700 includes $250 of prior years' security deposits that will not be able to be recovered from subcontractors. Prepare a general journal entry dated 09/30/2022 to remove the $250 from the security deposit account. Due to the small amount, the controller has decided to write off the $250 amount to the current year's activity in account #54500: Job Expenses-subcontractors. Prepare and print the general journal entry. 123 DO NOT COPY-COPYRIGHTED MATERIALS-DO NOT COPY Payroll and Other Activities