The accountant for Karma Counselling Services found several errors in reviewing the unadjusted trial balance on September 30. You are to prepare correcting entries based on the following information:

1.The Counselling Revenue account included an entry debiting cash for $7,000 that should have been debited to Accounts Receivable.

2.Utilities Expense was debited $1,680 that should have been recorded as Telephone Expense.

3.The Office Supplies account shows a credit of $2,800 regarding the use of Cleaning Supplies.

4. A transaction involving $19,600 of service revenue performed on account was incorrectly recorded as a debit to Accounts Payable and a credit to Unearned Service Revenue.

5.Equipment was incorrectly debited for $1,200 with a corresponding credit to Accounts Payable regarding supplies that were sold to a neighbouring store on credit.

Journalize the correcting entries required on September 30.