Horace Culpepper, CPA, was retained by Pulsar Cable to prepare financial statements for April 2020. Horace accumulated all the ledger balances per Pulsar€™s records and found the following.

Horace Culpepper then 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 in April was for $1,900, which included $900 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 $510 was recorded as a debit to Supplies and a credit to Accounts Payable for $510.
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, and (3) the correcting entry. Items 4 and 5 occurred on April 30, 2020.
b. Prepare a correct trial balance.

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Pulsar Cable Trial Balance April 30, 2020 Debit Credit $ 4,100 Cash Accounts Receivable 3,200 800 Supplies Equipment Accumulated Depreciation-Equip. Accounts Payable Salaries and Wages Payable 10,800 $ 1,350 2,100 700 Unearned Service Revenue 890 Owner's Capital Service Revenue 12,900 5,650 Salaries and Wages Expense Advertising Expense Miscellaneous Expense Depreciation Expense 3,300 600 290 500 $23,590 $23,590