Andrew Clark Company discovered the following errors made in January 2015.1. A payment of Salaries and Wages Expense of $700 was debited to Equipment and credited to Cash, both for $700.2. A collection of $1,000 from a client on account was debited to Cash $100 and credited to Service Revenue $100.3. The purchase of equipment on account for $760 was debited to Equipment $670 and credited to Accounts Payable $670.A. Correct the errors by reversing the incorrect entry and preparing the correct entry. B. Correct the errors without reversing the incorrect entry.

.1. A payment of Salaries and Wages Expense of $700 was debited to Equipment and credited to Cash, both for $700.

The correct entry would be:

Account                     Debit          Credit

Wage Expense          $700

Cash                                              $700

2. A collection of $1,000 from a client on account was debited to Cash $100 and credited to Service Revenue $100.

The correct entry would be:

Account                              Debit          Credit

Accounts Receivable                            $1,000

Cash                                   $1,000

3. The purchase of equipment on account for $760 was debited to Equipment $670 and credited to Accounts Payable $670.

The correct entry would be:

Account                              Debit          Credit

Equipment                         $760

Accounts Payable                                $760

b. take periodic breaks and alternate between tasks.  

will increase work efficiency, and avoid health issues.