Prepare a correcting entry (or entries), with explanations, for each of the following accounting errors:
a. Debited Supplies and credited Accounts Payable for a $9,000 purchase of office equipment on account.
b. Accrued interest revenue of $3,000 by a debit to Accounts Receivable and a credit to Interest Revenue.
c. Adjusted prepaid rent by debiting Prepaid Rent and crediting Rent Expense for $4,000. This adjusting entry should have debited Rent Expense and credited Prepaid Rent for $4,000.
d. Debited Salary Expense and credited Accounts Payable to accrue salary expense of $12,000.
e. Recorded the earning of $7,800 service revenue collected in advance by debiting Accounts Receivable and crediting Service Revenue.