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

Cash	$12,740
Accounts receivable	2,420
Supplies	810
Equipment	7,370
Accounts payable			$2,200
T. Zelinski, capital			23,900
T. Zelinski, drawings			3,630
Service revenue	6,950
Advertising expense	3,680
Salaries expense	380
Totals	$34,350		$29,730

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

1.		A purchase of $600 of supplies on account was recorded as a credit to cash. The debit entry was correct.
2.		A $300 credit to accounts receivable was posted as $3,000.
3.		A journal entry to record service revenue of $670 earned on 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.