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

Cash	$12,800
Accounts receivable	4,090
Supplies	840
Equipment	7,350
Accounts payable			$2,500
T. Zelinski, capital			24,000
T. Zelinski, drawings			3,650
Service revenue	6,750
Advertising expense	3,700
Salaries expense	400
Totals	$35,930		$30,150

A review shows that Terry made the following errors in the accounting records:

1.		A purchase of $400 of supplies on account was recorded as a credit to cash. The debit entry was correct.
2.		A $100 credit to accounts receivable was posted as $1,000.
3.		A journal entry to record service revenue of $770 earned on account was not prepared or posted.
4.		A journal entry to record the payment of $240 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 at 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.)