Sunland Company discovered the following errors made in January 2020.

1.		A payment of Salaries and Wages Expense of $310 was debited to Equipment and credited to Cash, both for $310.
2.		A collection of $1,300 from a client on account was debited to Cash $130 and credited to Service Revenue $130.
3.		The purchase of equipment on account for $450 was debited to Equipment $650 and credited to Accounts Payable $650.

Correct the errors by reversing the incorrect entry and preparing the correct entry. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)