Terry Zelinski, the owner ofWindsorMountain Tours, prepared the following trial balance at March 31, 2021.

Cash

$13,220

Accounts receivable

2,310

Supplies

900

Equipment

7,310

Accounts payable

$2,900

T. Zelinski, capital

23,840

T. Zelinski, drawings

3,660

Service revenue

6,750

Advertising expense

3,710

Salaries expense

360

Totals

$34,560

$30,400

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

1.A purchase of $200of supplies on account was recorded as a credit to cash. The debit entry was correct.2.A $300credit to accounts receivable was posted as $3,000.3.A journal entry to record service revenue of $770earned on account was not prepared or posted.

4.A journal entry to record the payment of $340for 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.)

https://gyazo.com/612ec2f7010d9b298159f1ab4cce70d2?token=d212c4abc855abfb2b29f944c4fdd00c