The accountant for Eva's Laundry prepared the following unadjusted and adjusted trial balances. Assume that all balances in the unadjusted trial balance and the amounts of the adjustments are correct. Identify the errors in the accountant's adjusting entries, assuming that none of the accounts were affected by more than one adjusting entry.

Eva's Laundry Trial Balances May 31, 2018
	Unadjusted			Adjusted
	Debit Balances	Credit Balances	Debit Balances	Credit Balances
Cash .	7,500		7,500
Accounts Receivable .	18,250		23,250
Laundry Supplies	3,750		6,750
Prepaid Insurance*	5,200		1,600
Laundry Equipment . .	190,000		177,000
Accumulated DepreciationLaundry		48,000		48,000
Accounts Payable		9,600		9,600
Wages Payable				1,000
Capital Stock . .		35,000		35,000
Retained Earnings		75,300		75,300
Dividends			28,775
Laundry Revenue		182,100		182,100
Wages Expense	49,200		49,200
Rent Expense . .	25,575		25,575
Utilities Expense .	18,500		18,500
Depreciation Expense			13,000
Laundry Supplies Expense			3,000
Insurance Expense			600
Miscellaneous Expense .	3,250		3,250
	350,000	350,000	358,000	351,000

List Errors
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Corrected adjusted trial balance
EVA'S LAUNDRY
ADJUSTED TRIAL BALANCE
31-May-18
									Debit Balance	Credit Balance