12) Accounting Errors Early in 20X2, three significant accounting errors were discovered. Two of the accounting errors were in regard to 20x1, and one error was in regard to 20x2. Unfortunately, the accounting process for 20X1 is complete, the books have been closed, and they cannot be re-opened. However, the books for 20X2 are open and all accounts are currently available for adjustment. Today's date is February 14, 20X2. Correct the following accounting errors, and be sure to use the appropriate date for your corrections. 1) Accounting error #1. Date of error: June 10, 20X1. A bookkeeper debited an incorrect account. Original entry as entered by the book keeper: June 10, 20x1 Advertising Expense Cash $ 25,000 25,000 Rather than Advertising Expense, the bookkeeper should have debited Delivery Expense. 2) Accounting error #2. Date of error: September 15, 20X1. A bookkeeper charged a wrong account and for the wrong amount. Original entry as entered by the bookkeeper: September 15, 20X1 Truck Expense Note Payable $ 6,200 $ 6,200 Rather than Truck Expense, the bookkeeper should have debited Equipment for $62,000. The credit to Notes Payable, except for the amount, was recorded correctly. 3) Accounting error #3. Date of error: February 2, 20X2. A bookkeeper recorded an incorrect amount to the wrong accounts. Original entry as entered by the book keeper: February 2, 20X2 256 Delivery Expense Accounts Payable 256 Rather than Delivery Expense, the bookkeeper should have debited Freight-In for $562. The credit to Accounts Payable should have been to Cash as the shipping cost was paid with cash rather than placed on account