please make adjusment journal of

1. cash received from a customer in payment of its account was debited for 580 and account receivable was credited for the same amount. the actual collection was for 850

2. service were performed on account for a client for 980. account receivable was debited for 980 and service revenue was credited for 98

3. a payment of a balance due for 306 was credited to cash for 306 and credited to account payable for 360