Bonn Company has made some accounting errors, all discovered before the books were closed in 2020.
The correction for each is required, but I included a recommended worksheet to solve.

C.

On December 31, 2019, Bonn failed to accrue $15,000 of salaries. On January 2, 2020, they paid the salaries and charged them to salaries expense.
What they did in 2019 and 2020				What they should have done 2019 and 2020						Correction in 2020

D.

Bonn had sales on account in 2019 resulting in accounts receivable never to be collected of $12,000. In 2019, they wrote off to bad debt expense
and accounts receivable $5,000. They did the same in 2020 for $3,000.
What they did in 2019 and 2020				What they should have done 2019 and 2020						Correction in 2020