The following trial balance was prepared from the ledger accounts of Ricardo Company:

RICARDO COMPANY Trial Balance April 30, Year 1
Account Titles	Debit			Credit
Cash	$	72,400
Accounts receivable		37,000
Supplies		2,500
Prepaid insurance		4,300
Land				$	11,500
Accounts payable					10,300
Common stock					100,000
Retained earnings					29,995
Dividends		8,700
Service revenue					72,000
Rent expense		10,300
Salaries expense		32,900
Operating expense		33,800
Totals	$	201,900		$	223,795

When the trial balance failed to balance, the accountant reviewed the records and discovered the following errors:

1. The company received $595 as payment for services rendered. The credit to Service Revenue was recorded correctly, but the debit to Cash was recorded as $790. 2. A $1,250 receipt of cash that was received from a customer on accounts receivable was not recorded. 3. A $910 purchase of supplies on account was properly recorded as a debit to the Supplies account. However, the credit to Accounts Payable was not recorded. 4. Land valued at $11,500 was contributed to the business in exchange for common stock. The entry to record the transaction was recorded as a $11,500 credit to both the Land account and the Common Stock account. 5. A $850 rent payment was properly recorded as a credit to Cash. However, the Salaries Expense account was incorrectly debited for $850.

Required Prepare a corrected trial balance for Ricardo Company.