Question: At Hebert Company, the following errors were discovered after the transactions had been journalized and posted: 1. A collection of cash on account from a

At Hébert Company, the following errors were discovered after the transactions had been journalized and posted:
1. A collection of cash on account from a customer for $750 was recorded as a debit to Cash of $750 and a credit to Service Revenue of $750.
2. An invoice to a customer for $600 of services on account was recorded as a $600 debit to Accounts Receivable and a $600 credit to Unearned Revenue.
3. A $500 cash payment to the owner, Roch Hébert, was recorded as a debit to Salaries Expense of $500 and a credit to Cash of $500.
Prepare the correcting entries.

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