Question

Problem 4-6A (Part Level Submission) Dao Vang, CPA, was retained by Martinez to prepare financial statements for April 2019. Vang accumulated all the ledger balances per Martinez's records and found the following. Martinez Trial Balance April 30, 2019 Credit Debit $4,100 3,100 700 10,300 Cash Accounts Receivable Supplies Equipment Accumulated Depreciation-Equip. Accounts Payable Salaries and Wages Payable Unearned Service Revenue Common Stock Retained Earnings Service Revenue Salaries and Wages Expense Advertising Expense Miscellaneous Expense Depreciation Expense $1,300 2,200 800 1,000 8,860 3,600 5,000 3,200 500 330 530 $22,760 $22,760 Dao Vang reviewed the records and found the following errors.

Answer 1

Part 1

No.	Account titles and explanation	Debit	Credit
1	Cash	710
	Accounts receivable		710
2	Miscellaneous expense	76
	Cash		76
3	Salaries and wages payable	1800
	Cash		1800
4	Supplies	340
	Accounts payable		340
5	Equipment	27
	Cash		27

Part 2

No.	Account titles and explanation	Debit	Credit
1	Cash	170
	Accounts receivable		170
2	Advertising expense	76
	Cash		76
3	Salaries and wages expense	1000
	Salaries wages payable	800
	Cash		1800
4	Equipment	340
	Accounts payable		340
5	Repairs and maintenance expense	72
	Cash		72

Part 3

No.	Account titles and explanation	Debit	Credit
1	Accounts receivable (710-170)	540
	Cash		540
2	Advertising expense	76
	Miscellaneous expense		76
3	Salaries and wages expense	1000
	Salaries wages payable		1000
4	Equipment	340
	Supplies		340
5	Repairs and maintenance expense	72
	Equipment		27
	Cash (72-27)		45