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