(Corrected Trial Balance) The following trial balance of Blues Traveler Corporation does not balance.

Blues Traveler Corporation Trial Balance April 30, 2020
		Debit		Credit
Cash		$ 5,912
Accounts Receivable		5,240
Supplies		2,967
Equipment		6,100
Accounts Payable				$ 7,044
Common Stock				8,000
Retained Earnings				2,000
Service Revenue				5,200
Office Expense		4,320		000000
		$24,539		$22,244

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 Expense 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,Please give explanation