On January 1, 2014, Bev Horricks started a new business called Dance-A-Lot. Near the end of the year, she hired a new bookkeeper without making a careful reference check. As a result, a number of mistakes have been made in preparing the following trial balance:

Bev's analysis of the situation has uncovered these errors:
a. The sum of the debits in the Cash account is $37,175 and the sum of the credits is $30,540.
b. A $275 payment from a credit customer was posted to Cash but was not posted to Accounts Receivable.
c. A credit purchase of office supplies for $400 was not posted at all.
d. A transposition error occurred in copying the balance of the Services Revenue account to the trial balance. The correct amount was $23,250.
Other errors were made in placing account balances in the wrong trial balance columns and in taking the totals of the columns.
Required
Prepare a corrected trial balance.