Below is the April 30 trial balance of Blues Around the Corner Corporation:

An examination of the ledger shows these errors:
1. Salaries and Wages Payable include $300 of salaries and wages accrued in April, which are related to employee services provided in May.
2. Supplies on hand amounting to S325 on April 30 are included in Office Expense.
3. Sales of $500 related to a concert recording performed in April are not yet billed or included in income as of April 30.
4. Equipment purchased for $1,200 cash was recorded as an Office Expense.
5. Payment from a customer collected on April 15 was recorded as follows:

Instructions
Use the information above and T accounts to record the required changes to the accounts and to prepare a corrected trial balance.

Transcribed Image Text:

Debit $3,238 15,799 1,122 9,650 Credit Cash Accounts receivable Supplies Equipment Accumulated depreciation-equipment Accounts payable Salaries and wages payable Common shares $1,250 3,212 850 6,000 Credit 13,185 10,722 Debit Retained earnings Service revenue Salaries and wages expense Office expense 3,000 2,410 $35,219 $35,219 Debit Credit Accounts Receivable Cash 1,800 1,800