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

SARASOTATRAVELER CORPORATION

TRIAL BALANCE

APRIL 30, 2017

Debit

Credit

Cash$6,086Accounts Receivable5,300Supplies3,027Equipment6,160Accounts Payable$7,104Common Stock8,060Retained Earnings2,060Service Revenue5,260Office Expense4,380$24,953

$22,484

An examination of the ledger shows these errors.

1.Cash received from a customer on account was recorded (both debit and credit) as $1,380 instead of $1,830.2.The purchase on account of a computer costing $3,423 was recorded as a debit to Office Expense and a credit to Accounts Payable.3.Services were performed on account for a client, $2,310, for which Accounts Receivable was debited $2,310 and Service Revenue was credited $231.4.A payment of $155 for telephone charges was entered as a debit to Office Expense and a debit to Cash.5.The Service Revenue account was totaled at $5,260 instead of $5,340.

corrected trial balance.