An examination of the ledger shows these errors.

1. cash received from a customer on account was recorded(both debit and credit) as $1,290 instead of $1,920

2. the purchase on account of a computer costing $3,254 was recorde as a debit to office expense and a credit to accounts payable

3. services were performed on account for a client, $2,430, for which accounts receivable was debited $2,430 and service revenue was credited $243

4. a payment of $275 for telephone charges was entered as a debit to office expense and a debit to cash

5. the service revenue account was totaled at $5,400 instead of $5,480

From this information prepare a corrected trial balance