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

Splish Traveler Corporation Trial Balance April 30, 2020 Debit Credit Cash $5,992 Accounts Receivable 5,280 Supplies 3,007 Equipment 6,140 Accounts Payable $7,084 Common Stock 8,040 Retained Earnings 2,040 Service Revenue 5,240 Office Expense 4,360 $24,779 $22,404 An examination of the ledger shows these errors. Cash received from a customer on account was recorded (both debit and credit) as $1,620 instead of $1,890. The purchase on account of a computer costing $3,360 was recorded as a debit to Office Expense and a credit to Accounts Payable. 3. Services were performed on account for a client, $2,290, for which Accounts Receivable was debited $2,290 and Service Revenue was credited $265. 4 . A payment of $135 for telephone charges was entered as a debit to Office Expense and a debit to Cash. 5. The Service Revenue account was totaled at $5,240 instead of $5,320.