Assuming that all entries have been posted, prepare correcting entries for each of the following errors. a. The following entry was made to record the purchase of $774 in supplies on account:

Supplies 142 774
Cash 101 774

b. The following entry was made to record the payment of $475 in wages:

Rent Expense 521 475
Cash 101 475

c. The following entry was made to record a $396 payment to a supplier on account:

Supplies 142 196
Cash 101 196

On january 15, the end of the first biweekly pay period of the year, north company’s payroll register showed that its employees earned $32,000 of sales salaries. withholdings from the employees’ salaries include fica social security taxes at the rate of 6.2%, fica medicare taxes at the rate of 1.45%, $3,000 of federal income taxes, $772 of medical insurance deductions, and $260 of union dues. no employee earned > $7,000 in this first period. prepare the journal entry to record north company’s january 15 (employee) payroll expenses and liabilities.