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BE4-9 At Batavia Company

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BE4-9 At Batavia Company, the following errors were discovered after the transactions had
been journalized and posted. Prepare the correcting entries.

1. A collection on account from a customer for $780 was recorded as a debit to Cash $780 and a
credit to Service Revenue $780.

2. The purchase of store supplies on account for $1,570 was recorded as a debit to Store Supplies
$1,750 and a credit to Accounts Payable $1,750.

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