Riverbed Company has an inexperienced accountant. During the first months on the job, the accountant made the following errors in journalizing transactions. All entries were posted as made. 1. The purchase of supplies for $ 690 cash was debited to Equipment $ 220 and credited to Cash $ 220.

2. A $ 530 dividend was debited to Salaries and Wages Expense $ 950 and credited to Cash $ 950.

3. A payment on account of $ 610 to a creditor was debited to Accounts Payable $ 160 and credited to Cash $ 160.

No. Account Titles and Explanation Debit Credit 1. Cash 2. 2 3