Problem 4-6A Dao Vang, CPA, was retained by Universal Cable to prepare financial statements for April 2015. Vang accumulated all the ledger balances per Universal's records and found the following UNIVERSAL CABLE Trial Balance April 30, 2015 $3,968 Accounts Receivable 878 10,154 1,389 2,164 Accounts Payable Salaries and Wages Payable Unearned Service Revenue Retained Earnings Service Revenue Salaries and Wages Expense Advertising Expense Misce aneous Expense Depreclation Expense 2,445 5,175 Dao Vang reviewed the records and found the following errors 1. Cash received from a customer on account was recorded as $830 instead of $380 2. A payment of s$77 for advertising expense was entered as a debit to Miscellaneous Expense $77 and a credit to Cash $77 The first salary payment this month was for 1,906, which included $782 of salaries payable on March 31. The payment was recorded as a debit to Salaries and Wages Expense $1,906 and a credi Cash $1,906. (No reversing entries were made on April 1.) 4. The purchase on account of a printer costing $340 was recorded as a debit to Supplies and a credit to Accounts Payable for $340 5. A cash payment of repair expense on equipment for $71 was recorded as a debit to Equipment 17 and a credit to Cash $17. Prepare an analysis of each error showing the incorrect entry, the correct entry, and the correcting entry. Items 4 and 5 occurred on April 30, 2015. manually.) INCORRECT ENTRY No. Account Titles and Explanation 1. Debit Credit 2. 3. 4 5. CORRECT ENTRY No. Account Titles and Explanation Debit Credit 2. 3. 4. 5. CORRECTING ENTRY No. Account Titles and Explanation 1. Debit Credit 2 4. Prepare a correct trial balance. UNIVERSAL CABLE Trial Balance April 30, 2015 Debit Credit