Dao Vang, CPA, was retained by Bramble Cable to prepare financial statements for April 2022. Vang accumulated all the ledger balances per Brambles records and found the following.

Bramble Cable Trial Balance April 30, 2022
	Debit	Credit
Cash	$4,000
Accounts Receivable	3,400
Supplies	700
Equipment	10,500
Accumulated Depreciation-Equip.		$1,300
Accounts Payable		2,100
Salaries and Wages Payable		600
Unearned Service Revenue		900
Common Stock		10,110
Retained Earnings		3,000
Service Revenue		5,300
Salaries and Wages Expense	3,300
Advertising Expense	600
Miscellaneous Expense	280
Depreciation Expense	530
	$23,310	$23,310

Dao Vang reviewed the records and found the following errors.

1.

Cash received from a customer on account was recorded as $640 instead of $460.

2.

A payment of $74 for advertising expense was entered as a debit to Miscellaneous Expense $74 and a credit to Cash $74.

3.

The first salary payment in April was for $1,800, which included $600 of salaries payable on March 31. The payment was recorded as a debit to Salaries and Wages Expense $1,800 and a credit to Cash $1,800. (No reversing entries were made on April 1.)

4.

The purchase on account of a printer costing $360 was recorded as a debit to Supplies and a credit to Accounts Payable for $360.

5.

A cash payment of repair expense on equipment for $74 was recorded as a debit to Equipment $47 and a credit to Cash $47.

Prepare a correct trial balance. (Do not list those accounts that have zero ending balance.)

Bramble Cable Trial Balance choose the accounting period April 30, 2022For the Quarter Ended April 30, 2022For the Month Ended April 30, 2022
	Debit		Credit
enter an account title	$enter a debit balance		$enter a credit balance
enter an account title	enter a debit balance		enter a credit balance
enter an account title	enter a debit balance		enter a credit balance
enter an account title	enter a debit balance		enter a credit balance
enter an account title	enter a debit balance		enter a credit balance
enter an account title	enter a debit balance		enter a credit balance
enter an account title	enter a debit balance		enter a credit balance
enter an account title	enter a debit balance		enter a credit balance
enter an account title	enter a debit balance		enter a credit balance
enter an account title	enter a debit balance		enter a credit balance
enter an account title	enter a debit balance		enter a credit balance
enter an account title	enter a debit balance		enter a credit balance
enter an account title	enter a debit balance		enter a credit balance
enter an account title	enter a debit balance		enter a credit balance
enter an account title	enter a debit balance		enter a credit balance
Totals	$enter a total for the debit column		$enter a total for the credit column