Andy Leaf is a careless bookkeeper. He is having a terrible time getting his trial balance to balance. Andy has asked for your assistance in preparing a correct trial balance. The following is the incorrect trial balance.

Facts you have discovered:
◆ Debits to the Cash account were $2,640; credits to the Cash account were $2,150.
◆ Amy Hall paid $15, but this was not updated in Accounts Receivable.
◆ A purchase of office equipment for $105 on account was never recorded in the ledger.
◆ Revenue was understated in the ledger by $180.
Show how the trial balance will indeed balance once these are corrected.
Tell Ranch Company how it can avoid this problem in the future. Write out your recommendations.