Prepare a single journal entry, with explanation, for each of the following transactions to correct the error made:

1. Debited office furniture and credited accounts payable regarding a $ 6,000 purchase of computer equipment on account.
2. Accrued a $ 12,000 bonus by debiting salary expense and crediting accounts payable.
3. Adjusted prepaid advertising by debiting prepaid advertising and crediting advertising expense for $ 3,000. This adjusting journal entry should have debited advertising expense and credited prepaid advertising for $ 3,000.
4. Debited accounts receivable and credited revenue $ 5,000 for work not yet performed.
5. Debited amortization expense and credited computer equipment $ 4,000 when recording the amortization expense.

2. Prepare two journal entries, with explanation, for each of the above transactions to correct the error made.