The first salary payment this month was for $1,900, which included $700 of salaries payable on March 31. The payment was recorded as a debit to Salaries and Wages Expense $1,900 and a credit to Cash $1,900. (No reversing entries were made on April 1.) The purchase on account of a printer costing $310 was recorded as a debit to credit to Accounts Payable for $310. A cash payment of repair expense on equipment for $96 was recorded as a debit to Equipment $69 and a credit to Cash $69. Prepare an analysis of each error showing (1) the incorrect entry, (2) the correct entry and (3) the correcting entry. Items 4 and 5 occurred on April 30,2012. Prepare a correct trial balance. The trial balance columns of the worksheet for Gibson Roofing at March 31, 2012, are as follows