The Following Errors Were Made in April 2014 by the Accountant

Essay

The following errors were made in April 2014 by the accountant for Amanda's Cleaning Services:
1. Equipment purchased for $4,600 was entered as a debit to Cash and a credit to Accumulated Depreciation-Equipment.
2. A payment was made to the telephone company for $195. It was a payment for the March telephone bill that had been recorded as Telephone Expense in March. The accountant recorded the April payment as a debit to Telephone Expense and a credit to Cash.
3. A customer paid a deposit for work that is to be completed in May 2014 in the amount of $500. The accountant recorded the deposit as a debit to cash and a credit to Service Revenue.
4. Bank service charges were recorded as Debit Cash and Credit Bank Charges Expense for $52.
Instructions
Prepare the correcting entries for these errors at April 30, 2014.