Problem 2-14A Analyzing trial balance errors L03,5,6 CHECK FIGURE: Total Dr-$118,400 Wilm Schmidt, the owner of Wilm's Window Washing Services, had difficulty getting the debits to equal credits on the January 31, 2017, trial balance. Wilm's Window Washing Services Trial Balance January 31, 2017 Debit Credit Cash Accounts receivable Prepaid insurance $ 11,600 9,240 2,400 Equipment... 24.000 Accounts payable. $ 5,400 45,000 Wilm Schmidt, capital Wim Schmidt, withdrawals 8,960 60,400 Service revenues 32.000 Salaries expense 5,200 Insurance expense Maintenance expense Utilities expense Totals 13.000 5.200 $111,600 $110.800 The following errors were discovered: a. Schmidt did not post a $4,000 purchase of equipment on credit. b. In posting a $1,400 collection from a credit customer, Schmidt debited Accounts Receivable and credited Cash. e. In posting a cash receipt, Schmidt correctly debited Cash for $2,660 but incorrectly credited Accounts Receivable for $6,260. d. In posting a $4,400 payment on account, Schmidt debited Accounts Payable but forgot to post the credit to Cash. e. In posting the entry for services of $3,600 performed for a customer on credit, Schmidt debited Accounts Receivable but credited Maintenance Expense. Required Prepare a corrected trial balance.