OrioleCompany has an inexperienced accountant. During the first two weeks on the job, the accountant made the following errors in journalizing transactions. All incorrect entries were posted.

1.

A payment on account of $700to a creditor was debited $580to Accounts Payable and credited $580to Cash.

2.

The purchase of supplies on account for $510was not recorded.

3.

A $310withdrawal of cash for L.Oriole's personal use was debited $310to Salaries Expense and credited $310to Cash.

4.Received $700 cash from a customer on account. Cash was debited $700 and Service Revenue was credited $700.

5.A customer was billed $410for services provided. Accounts Receivable was debited $410and Unearned Revenue was credited $410.

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.)