Pina Colada Company discovered the following errors made in January 2022. 1. A payment of Salaries and Wages Expense of $400 was debited to Equipment and credited to Cash, both for $400. 2. A collection of $7,500 from a client on account was debited to Cash $750 and credited to Service Revenue $750. 3. The purchase of equipment on account for $830 was debited to Equipment $380 and credited to Accounts Payable $380. (a) Correct the errors by reversing the incorrect entry and preparing the correct entry. (Credit occount 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 O for the amounts) (To record the correct entry) 2. (To reverse the incorrect entry) (To record the correct entry) 3. (To reverse the incorrect entry) (To record the correct entry)