Sara Yu, CPA, was retained by Info Cable to prepare financial statements for April 2014.Yu accumulated all the ledger balances per Info’s records and found the following.

Cash $4,169

Account Receivable 3,185

Supplies 869

Equipment 10,116

Accumulated Depreciation-Equip.$1,381

Accounts Payable2,226

Salaries and Wages Payable 648

Unearned Service Revenue 916

Common Stock9,770

Retained Earnings2,970

Service Revenue5,036

Salaries and Wages Expense 3,320

Advertising Expense 456

Miscellaneous Expense 346

Depreciation Expense 486

Sara Yu reviewed the records and found the following errors.

1. Cash received from a customer on account was recorded as $930 instead of $390.

2. A payment of $75 for advertising expense was entered as a debit to Miscellaneous Expense $75 and a credit to Cash $75.

3. The first salary payment this month was for $1,851, which included $648 of salaries payable on March 31. The payment was recorded as a debit to Salaries and Wages Expense $1,851 and a credit to Cash $1,851. (No reversing entries were made on April 1.)

4. The purchase on account of a printer costing $257 was recorded as a debit to Supplies and a credit to Accounts Payable for $257. 5. A cash payment of repair expense on equipment for $125 was recorded as a debit to Equipment $152 and a credit to Cash $152.

Prepare an analysis of each error showing the incorrect entry, the correct entry, and the correcting entry. Items 4 and 5 occurred on April 30, 2014. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)