Sheridan Company has an inexperienced accountant. During the first month on the job, the accountant made the following errors in journalizing transactions. All entries were posted as made.

The purchase of supplies for $$600$ cash was debited to Equipment $$310$ and credited to Cash $$310.$

A $$600$ withdrawal of cash for B$.$ Sheridan's personal use was debited to Salaries and Wages Expense $$880$ and credited to Cash $$880.$

A payment on account of $$810$ to a creditor was debited to Accounts Payable $$180$ and credited to Cash $$180.$