Telu Company double-checked the transaction before closing the book, it turned out that several errors were found in the Journal input of the transaction and it was posted to the ledger account. The transaction is:

1) October 2, 2019. Employee salary payment of $ 800 is paid in cash

2) October 14, 2019 Received money from the client in the amount of $ 500 for payment of accounts receivable

3) November 5, 2019 Purchased equipment price $ 760 paid on credit.

4) On December 14, purchased $ 560 of supplies on credit.

The journals that are found to be wrong for the above transaction are:

Make a journal to correct the wrong journal above.

Jurnal Umum JI Date Account title and Explanation Ref. Debit Credit 2 Oktober Equipment 157 700 Cash 101 700 14 Oktober Cash 101 100 Service Revenue 400 100 5 November Equipment 157 670 Cash 101 670 14 Desember Equipment 157 56 Account Payable 201 56