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Will was having a bad day. He was checking his work and discovered that instead of recording
the payment of Telephone Expense in the amount of $540 to the right account, he had instead
debited Salaries Expense by $450 . Will is unsure how to fix it. Prepare the two journal entries to
make the correction on March 22. The first journal entry we will record is the reversal of the
incorrect entry. (Record debits first, then credits. Select the explanation on the last line of the
journal entry table.) Now we can record the telephone expense.

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