Exercise 3-3 The trial balance of Blues Traveler Corporation does not balance.

BLUES TRAVELER CORPORATION TRIAL BALANCE APRIL 30, 2014
Debit	Credit
Cash	$6,232
Accounts Receivable	5,400
Supplies	3,127
Equipment	6,260
Accounts Payable	$7,204
Common Stock	8,160
Retained Earnings	2,160
Service Revenue	5,360
Office Expense	4,480
$25,499	$22,884

An examination of the ledger shows these errors.

1.	Cash received from a customer on account was recorded (both debit and credit) as $1,540 instead of $1,990.
2.	The purchase on account of a computer costing $2,200 was recorded as a debit to Office Expense and a credit to Accounts Payable.
3.	Services were performed on account for a client, $2,410, for which Accounts Receivable was debited $2,410 and Service Revenue was credited $385.
4.	A payment of $255 for telephone charges was entered as a debit to Office Expense and a debit to Cash.
5.	The Service Revenue account was totaled at $5,360 instead of $5,440.

From this information, prepare a corrected trial balance.

Blues Traveler Corporation Trial Balance (Corrected) April 30, 2014
Debit	Credit
	$	$
Totals	$	$