Casey Hartwig, CPA, was retained by Global Cable to prepare financial statements for April 2017. Hartwig accumulated all the ledger balances per Globals records and

Casey Hartwig, CPA, was retained by Global Cable to prepare financial statements for April 2017. Hartwig accumulated all the ledger balances per Global’s records and found the following.

Casey Hartwig reviewed the records and found the following errors.
1. Cash received from a customer on account was recorded as $950 instead of $590.
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 $1,900, which included $700 of salaries payable on March 31. The payment was recorded as a debit to Salaries and Wages Expense $1,900 and a credit to Cash $1,900. (No reversing entries were made on April 1.)
4. The purchase on account of a printer costing $310 was recorded as a debit to Supplies and a credit to Accounts Payable for $310.
5. A cash payment of repair expense on equipment for $96 was recorded as a debit to Equipment $69 and a credit to Cash $69.

Instructions
(a) Prepare an analysis of each error showing
(1) The incorrect entry,
(2) The correct entry,
(3) The correcting entry. Items 4 and 5 occurred on April 30, 2017.
(b) Prepare a correct trialbalance.

GLOBAL CABLE Trial Balance April 30, 2017 Debit Credit 4,100 3,200 Cash Accounts Receivable Supplies Equipment Accumulated Depreciation-Equip Accounts Payable Salaries and Wages Payable Unearned Service Revenue Owner's Capital Service Revenue Salaries and Wages Expense Advertising Expense Miscellaneous Expense Depreciation Expense 800 10,600 1,350 2,100 700 890 12,900 5,450 3,300 600 290 500 $23,390 $%23,390