Assuming that all entries have been posted, prepare correcting entries for each of the following errors.

1. The following entry was made to record the purchase of $400 in equipment on account:

Supplies 142 400

Cash 101 400

2. The following entry was made to record the payment of $200 for advertising:

Repair Expense 537 200

Cash 101 200

3. The following entry was made to record a $600 payment to a supplier on account:

Prepaid Insurance 145 400

Cash 101 400