(Corrected Trial Balance) The trial balance of Blues Traveler Corporation (see next page) does not balance.

An examination of the ledger shows these errors.
1. Cash received from a customer on account was recorded (both debit and credit) as $1,380 instead of $1,830.
2. The purchase on account of a computer costing $3,200 was recorded as a debit to Office Expense and a credit to Accounts Payable.
3. Services were performed on account for a client, $2,250, for which Accounts Receivable was debited $2,250 and Service Revenue was credited $225.
4. A payment of $95 for telephone charges was entered as a debit to Office Expenses and a debit to Cash.
5. The Service Revenue account was totaled at $5,200 instead of $5,280.
Instructions From this information prepare a corrected trial balance.

Transcribed Image Text:

BLUES TRAVELER CORPORATION TRIAL BALANCE APRIL 30, 2005 Debit Credit Cash $ 5,912 Accounts Receivable 5,240 Supplies on Hand 2,967 Furniture and Equipment 6,100 Accounts Payable $ 7,044 Common Stock 8,000 Retained Earnings 2,000 Service Revenue Office Expense 5,200 4,320 $24,539 $22,244