1. Cash received from a customer on account was debited for $760, and Accounts Receivable was credited for the same amount. The actual collection was for $670.
2. The purchase of a printer on account for $340 was recorded as a debit to Supplies for $340 and a credit to Accounts Payable for $340.
3. Services were performed on account for a client for $700. Accounts Receivable was debited for $70 and Service Revenue was credited for $700.
4. A debit posting to Salaries and Wages Expense of $775 was omitted.
5. A payment on account for $206 was credited to Cash for $206 and credited to Accounts Payable for $260.
6. Payment of a $600 cash dividend to Crane Company's stockholders was debited to Salaries and Wages Expense for $600 and credited to Cash for $600.
7. The amounts for two accounts with normal balances were listed in the wrong column.

I suppose that the requirement is correcting the errors in postings by a way of journal entries.

Debit  Accounts receivable $90

  Credit  Cash                                  $90

Dr Printer asset account        $340

  Cr Supplies                                         $340

Debit Accounts receivable     $670

Debit salaries & wages           $775

Credit account payable            $54

Debit retained earnings            $600

  Credit salaries and wages              $600

Explanation:

Actual cash received was $670 but $760 was posted to both accounts,hence $90 should credited to cash $90 and the same debited to accounts receivable.

Credit of $340 to accounts payable was correct,only the debit entry needs be reversed by crediting supplies and debiting Printer account.

The entry for revenue was correct but the debit was for a wrong amount.Hence Debiting accounts receivable with $630 takes care of that.

Salaries and wages would debited with $775

Accounts was debited $260 instead of $206,hence we credit accounts payable with $54 ($260-$206)

The dividends debited to salaries and wages should be reversed by crediting salaries and wages and debiting retained earnings

rational decision making is a multi-step process for making choices between alternatives. the process of rational decision making favors logic, objectivity, and analysis over subjectivity and insight. the word “rational” in this context does not mean sane or clear-headed as it does in the colloquial sense.

hope this

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