Pharoah Cable Trial Balance April 30, 2020 Debit Credit Cash $4,100 Accounts Receivable 3,400 900 11,000 $1,400 2,300 600 800 Supplies Equipment Accumulated Depreciation Equip. Accounts Payable Salaries and Wages Payable Unearned Service Revenue Owner's Capital Service Revenue Salaries and Wages Expense Advertising Expense Miscellaneous Expense Depreciation Expense 13,700 5,100 3,100 600 250 550 $23,900 $23.900 1. 2. 3. Horace Culpepper reviewed the records and found the following errors. Cash received from a customer on account was recorded as $610 instead of $530. A payment of $77 for advertising expense was entered as a debit to Miscellaneous Expense $77 and a credit to Cash $77. The first salary payment this month was for $1,900, which included $600 of salaries payable on March 31. The payment was recorded as a debit to Salaries and Wages Expense $1,900 and a credit to Cash $1,900. (No reversing entries were made on April 1.) The purchase on account of a printer costing $370 was recorded as a debit to Supplies and a credit to Accounts Payable for $370. A cash payment of repair expense on equipment for $90 was recorded as a debit to Equipment $58 and a credit to Cash $58. 4 5. Prepare an analysis of each error showing (1) the incorrect entry, (2) the correct entry, and (3) the correcting entry. Items 4 and 5 occurred on April 30, 2017. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) (1) INCORRECT ENTRY No. Account Titles and Explanation Debit Credit 1. 2. 3. 4. 5. (2) CORRECT ENTRY No. Account Titles and Explanation Debit Credit 1 N 3 4 5. (3) CORRECTING ENTRY No. Account Titles and Explanation Debit Credit 1. 2 3. 4 5