Terry Zelinski, the owner of Marin Mountain Tours, prepared the following trial balance at March 31, 2021.

Cash $13,160 Accounts receivable 3,280 Supplies 840 Equipment 7,300 Accounts payable $2,600 T. Zelinski, capital 24,190 T. Zelinski, drawings 3,620 Service revenue 6,650 Advertising expense 3,670 Salaries expense 450 Totals $35,350 $30,410 A review shows that Terry made the following errors in the accounting records:

1. A purchase of $200 of supplies on account was recorded as a credit to cash. The debit entry was correct.

2. A $200 credit to accounts receivable was posted as $2,000.

3. A journal entry to record service revenue of $670 earned on the account was not prepared or posted.

4. A journal entry to record the payment of $340 for an advertising expense was correctly prepared but the credit to cash was posted as a debit. The debit to advertising expense was properly posted.

Prepare the correct trial balance on March 31, 2021, using the format shown in the chapter. (Hint: You should also make sure that the account balances are recorded in the correct columns on the trial balance.)