Quality Services Inc. made the following accounting errors during a recent month.

Requirement:

Prepare the necessary adjusting journal entries to correct these errors.

1. The company recorded a $450 purchase of supplies on account by debiting Supplies and crediting Accounts payable for $540.

2. In journalizing a receipt of cash for service revenue, cash was debited for $120 instead of the correct amount of $1200. The credit was correct.

3. In recording an $800 payment on account, Accounts receivable was credited instead of cash.

4. A $600 salary expense was posted $6000. The credit to accounts payable was correct.