Cash received from a customer on account was recorded (both debit and credit) as

$1,590

instead of

$1,950

.\ The purchase on account of a computer costing

$2,931

was recorded as a debit to Office Expense and a credit to Accounts Payable.\ Services were performed on account for a client,

$2,300

, for which Accounts Receivable was debited

$2,300

and Service Revenue was credited

$230

.\ A payment of

$145

for telephone charges was entered as a debit to Office Expense and a debit to Cash.\ The Service Revenue account was totaled at

$5,300

instead of

$5,380

.

The purchase on account of a computer costing \$2,931 was recorded as a debit to Office Expense and a credit to Accounts Payable. 3. Services were performed on account for a client, $2,300, for which Accounts Receivable was debited $2,300 and Service Revenue was credited $230. 4. A payment of $145 for telephone charges was entered as a debit to Office Expense and a debit to Cash. 5. The Service Revenue account was totaled at $5,300 instead of $5,380