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

Cash

$13,110

Accounts receivable

3,390

Supplies

840

Equipment

7,380

Accounts payable

$2,600

T. Zelinski, capital

23,860

T. Zelinski, drawings

3,620

Service revenue

6,850

Advertising expense

3,670

Salaries expense

380

Totals

$35,620

$30,080

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

1. A purchase of $500 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 $570 earned on account was not prepared or posted.

4. A journal entry to record the payment of $440 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.)