Workings

Date Accounts Ref Debit

1 Original Entry Equipment 700
Cash

Correct Entry Salaries and Wages Expense 700

Cash

2 Original Entry Cash 100

Services Revenue

Correct Entry Cash 1000

Accounts Receivable

3 Original Entry Equipment 670

Accounts Payable

Correct Entry Equipment 760

Accounts Payable
 Correcting Entries

Credit Date Accounts Ref Debit Credit

1 Salaries and Wages Expense 700
700 Equipment 700

2 Cash 900
700 Service Revenue 100
Accounts Receivable 1000

100 3 Equipment 90
Accounts Payable 90

1000

670

760
 Correcting Entry
Workings Accounts Debit Credit Accounts
1 Original Entry Accounts Payable 570 Accounts Receivables
Cash 570 Accounts Payable

Correct Enty Account Receivables 570

Cash 570

2 Original Entry Equipment 56 Supplies

Accounts Payable 56 Equipment
Accounts Payable
Correct Entry Supplies 560
Accounts Payable 560

3 Original Entry Salaries & Wages Expense 500 Withdraw

Cash 500 Salaries & Wages Expense

Correcrt Entry Withdraws 500

Cash 500
 Debit Credit
570
570

560
56
504

500
ges Expense 500
Corrected
Trial Balance
Accounts Debit Credit
Cash 3713
Accounts Receivable 3560
Supplies 490
Equipment 10531
Acc. Deprn - Equipment 1350
Accounts Payable 2100
Unearned Service Revenue 890
Owner's Capital 12900
Service Revenue 5450
Salaries and Wages Ex 2600
Advertising Expense 675
Miscellaneous Expense 215
Depreciation Expense 500
Office Equipment 310
Repair Expense 96
Total 22690 22690
 Workings
Date Accounts Ref Debit
Original Entry 1 Cash 950
Accounts Receivable

Correct Entry Cash 590

Accounts Receivable

Original Entry 2 Miscelllaneous Expense 75

Cash

Corrent Entry Advertising Expense 75

Cash

Orignal Entry 3 Salaries and Wages Expense 1900

Cash

Correct Entry Salaries and Wages Expense 1200

Salaries and Wages Payable 700
Cash

Original Entry 4 Supplies 310

Accounts Payable

Correct Entry Printer 310

Accounts Payable

Original Entry 5 Equipment 69

Cash

Correct Entry Repair Expense 96

Cash
 Correcting Entries
Credit Date Accounts Re Debit Credit
1 Accounts Receivable 360
950 Cash 360

2 Advertising Expense 75
590 Miscellaneous Expense 75

3 Salaries and Wages Payable 700

75 Salaries and Wages Expense 700

4 Office Equipment 310

75 Supplies 310

5 Repair Expense 96
1900 Equipment 69
Cash 27

1900 Ledger
Accounts Receivable
Date Accounts Ref Debit Credit Balance
310 3200 3200
1 360 3560

310 Cash
Date Accounts Ref Debit Credit Balance
4100 4100
69 1 360 3740
5 27 3713

96 Advertising Expense
Date Accounts Ref Debit Credit Balance
600 600
1 75 675

Salaries and Wages Expense

Date Accounts Ref Debit Credit Balance
3300 3300
3 700 2600
 Salaries and Wages Payable
Date Accounts Ref Debit Credit Balance
700 700
3 700 0

Office Equipment
Date Accounts Ref Debit Credit Balance
4 310 310

Supplies
Date Accounts Ref Debit Credit Balance
800 800
4 310 490

Repair Expense
Date Accounts Ref Debit Credit Balance
5 96 96

Equipment
Date Accounts Ref Debit Credit Balance
10600 10600
5 69 10531

Miscellaneous Expense
Date Accounts Ref Debit Credit Balance
290 290
2 75 215