Andrew Clark Company discovered the following errors made in January 2015.
1. A payment of Salaries and Wages Expense of $508 was debited to Equipment and credited to Cash, both for $508.
2. A collection of $2,580 from a client on account was debited to Cash $258 and credited to Service Revenue $258.
3. The purchase of equipment on account for $620 was debited to Equipment $260 and credited to Accounts Payable $260.