the bookkeeper had made errors in recording several transactions. The erroneous transactions are as follows: (a) When accruing interest on a note payable, the bookkeeper debited Interest Receivable...

  the bookkeeper had made errors in recording several transactions. The erroneous transactions are as follows:

(a)     When accruing interest on a note payable, the bookkeeper debited Interest Receivable for $300 and credited Interest Payable for $300.

(b)     A check for $800 was issued for goods previously purchased on account. The bookkeeper debited Accounts Receivable and credited Cash for $800.

(c)     A check for $180 was received as payment on account. The bookkeeper debited Accounts Payable for $810 and credited Accounts Receivable for $810.

(d)     When making the entry to record the year’s depreciation expense, the bookkeeper debited Accumulated Depreciation—Equipment for $1,500 and credited Cash for $1,500.