Refer to the information in BE4-7 for Hébert Company. Prepare the correcting journal entries.
Information in BE4-7
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 Salary Expense of $500 and a credit to Cash of $500.
4. The payment of cash to a creditor of $280 was recorded as a $280 credit to Accounts Payable and a $280 debit to Cash.