Principles of Accounting 1 made the following The accountant of Blueberry Inc. errors during March 2020. a. The cash purchase of OMR 2,110 computers was recorded as a OMR 2,200 debit to Office Equipment and a OMR 2,110 credit to Cash. b. An OMR 800 purchase of supplies on account was properly recorded as a debit to the Supplies account but was incorrectly recorded as a credit to the Cash Account. c. The company provided services valued at OMR 7,500 to a customer. The accountant recorded the transaction in the proper accounts but in the incorrect amount of OMR 17,500. d. A OMR 500 cash receipt for a payment on an account receivable was not recorded. e. A OMR 300 cash payment of an account payable was not recorded. f. The March utility bill, which amounted to OMR 600 on account, was not recorded Prepare a corrected trial balance.

Case-3 Below is the unadjusted trial balance prepared from the ledger accounts of Blueberry Inc.: Blueberry Inc. Unadjusted Trial Balance March 31, 2020 Debit Credit Account Title (OMR) OMR Cash 1,100 Accounts Receivable 1,770 Supplies 420 Prepaid Insurance 2.400 Office Equipment 10,000 Notes Payable 1.000 Accounts Payable 1,500 Common Stock 1.800 Retained Earnings 4.000 Dividends 400 Service Revenues 19.600 Rent Expense 3,600 Operating Expense 2.500 Salaries Expense 9,000 Totals 31,190 27,900