Sara Yu, CPA, was retained by Info Cable to prepare financial statements for April 2014. Yu accumulated all the ledger balances per Info's records and found the following.

Sara Yu 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 $1,850, which included $700 of salaries payable on March 31. The payment was recorded as a debit to Salaries and Wages Expense $1,850 and a credit to Cash $1,850. (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 $125 was recorded as a debit to Equipment $152 and a credit to Cash $152.

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, 2014.
(b) Prepare a correct trialbalance.

Info Cable Trial Balance April 30, 2014 Credit S 4,100 3,200 Accounts Reccivable 10,600 Accumulated Depreciation-Equip. Accounts Payable Salaries and Wages Payable Uncarned Service Revenue 1,250 2,100 700 890 10,000 2,880 5,450 Retained Earnings Service Revenue Salaries and Wages Expense Advertising Expense Miscellancous Expense Depreciation Expense 3,300 480 290 $23,270 $23,270