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).

1. Supplies were purchased for $14,000 on account, but recorded the purchase as a debit to Cash and a credit to Cash for $14,000.

2. $400 Interest on a note receivable was recorded as a debit to Interest Expense for $400 and a credit to Interest Payable for $400.

3. An entry to record earning unearned revenue of $1,000 was entered as a debit to Revenue and a credit to unearned revenue for $400.