1. On December 5, 2019 Gray Repair services paid $370 registration and licensing fees for the business. The accountant mistakenly made the following entry:

Utilities Expense 370(D)

Cash 370(C )

Also On December17, the company collected a receivable from a customer, $1,650. The accountant recorded it at $1,560$ instead of $1,650.

Incorrect:

Cash 1,560 D

A/R 1, 560 C

Correct the above errors assuming they were discovered on December31, 2019.