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

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Unadjusted Adjusted Debit Credit Debit Credit Balances Balan ces Balances Balances 7,500 18,250 3,750 5,200 . 190,000 7,500 23,250 6,750 1,600 177,000 Accounts Receivable.. Prepaid Insurance*.... Laundry Equipment.... Accumulated Depreciation Laundry Equipment 48,000 9,600 48,000 9,600 1,000 35,000 75,300 Common Stock 35,000 75,300 Dividends 28,775 28,775 182,100 182,100 49,200 25,575 18,500 13,000 3,000 600 3250 25,575 18,500 Depreciation Expense. Laundry Supplies Expense Insurance Expense Miscellaneous Expense 3,250 350,000 350,000 358,000 351,000 $3,600 of insurance expired during the year.