Oriole Company discovered the following errors made in January $2022.$

A payment of Salaries and Wages Expense of $$820$ was debited to Equipment and credited to Cash, both for $$820.$

A collection of $$7,700$ from a client on account was debited to Cash $$770$ and credited to Service Revenue $$770.$

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