The following trial balance of Cullumber Traveler Corporation does not balance.

Cullumber Traveler Corporation Trial Balance April 30, 2020
		Debit				Credit
Cash			$6,792
Accounts Receivable			5,680
Supplies			3,407
Equipment			6,540
Accounts Payable							$7,484
Common Stock							8,440
Retained Earnings							2,440
Service Revenue							5,640
Office Expense			4,760
			$27,179				$24,004

An examination of the ledger shows these errors.

1.		Cash received from a customer on account was recorded (both debit and credit) as $2,020 instead of $2,290.
2.		The purchase on account of a computer costing $3,485 was recorded as a debit to Office Expense and a credit to Accounts Payable.
3.		Services were performed on account for a client, $2,690, for which Accounts Receivable was debited $2,690 and Service Revenue was credited $665.
4.		A payment of $535 for telephone charges was entered as a debit to Office Expense and a debit to Cash.
5.		The Service Revenue account was totaled at $5,640 instead of $5,720.