An examination of the ledger shows these errors.

Cash received from a customer on account was recorded $($both debit and credit$)$ as $$1,270$ instead of $$1,720.$

The purchase on account of a computer costing $$3,063$ was recorded as a debit to Office Expense and a credit to

Accounts Payable.

Services were performed on account for a client, $$2,440,$ for which Accounts Receivable was debited $$2,440$ and

Service Revenue was credited $$244.$

A payment of $$285$ for telephone charges was entered as a debit to Office Expense and a debit to Cash.