Sheffield Company discovered the following errors made in January 2022. A payment of Salaries and Wages Expense of $400 was debited to Equipment and credited to Cash, both for $400. A collection of $5,500 from a client on account was debited to Cash $550 and credited to Service Revenue $550. The purchase of equipment on account for $620 was debited to Equipment $260 and credited to Accounts Payable $260. (a) (b) Correct the errors without reversing the incorrect entry. (Credit account titles are outomatically indented when amount is entered. Do not indent manually.)