ANSWER THE FOLLOWING QUESTIONS CORRECTLY

There are two questions that I need answers for. Thanks.                  The adjustments columns of the work sheet for Munoz Company are shown below.
Adjustments
Account Titles                Debit           Credit
Accounts Receivable           600
Prepaid Insurance                    400
Accumulated Depreciation               900
Salaries Payable                          500
Service Revenue                     600
Salaries Expense           500
Insurance Expense           400
Depreciation Expense           900
2,400           2,400
Instructions
(a) Prepare the adjusting entries.
(b) Assuming the adjusted trial balance amount for each account is normal, indicate the financial statement column to which each balance should be extended

Kogan Company has an inexperienced accountant. During the first 2 weeks on the job, the accountant made the following errors in journalizing transactions. All entries were posted as made.
1. A payment on account of $830 to a creditor was debited to Accounts Payable $380 and credited to Cash $380.
2. The purchase of supplies on account for $560 was debited to Equipment $56 and credited to Accounts Payable $56.
3. A $400 cash dividend was debited to Salaries Expense $400 and credited to Cash $400.
Instructions
Prepare the correcting entries.