Prepare the correcting entries for each of these situations (if you show more than one entry, be sure to indicate which one is the correcting entry to receive credit).

4. Accrual of the monthly utility bill of $500 was recorded as a debit to Utilities Expense and a credit to Utilities Payable for $1,100.

5. A sales manager was hired at a weekly salary of $1,000 and this hiring was recorded prior to the new employees starting date as a debit to Salaries Expense and a credit to Salaries Payable for $1,000.