試算表的錯誤訂正


#1

https://drive.google.com/file/d/0B4-E23vlEMCudmVIMmpsVnJmYWs/view?usp=drivesdk
想問一下第五點應該如何訂正呢?

答案在這裡,但不知道為什麼account payable會變2200
https://drive.google.com/file/d/0B4-E23vlEMCuM2Yyd3R5M0hSZVE/view?usp=drivesdk