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	$	69,400
Accounts receivable		31,000
Supplies		1,900
Prepaid insurance		3,700
Land				$	11,000
Accounts payable					9,700
Common stock					100,000
Retained earnings					27,865
Dividends		8,100
Service revenue					61,000
Rent expense		9,700
Salaries expense		31,700
Operating expense		32,600
Totals	$	188,100		$	209,565

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

1. The company received $565 as payment for services rendered. The credit to Service Revenue was recorded correctly, but the debit to Cash was recorded as $670. 2. A $950 receipt of cash that was received from a customer on accounts receivable was not recorded. 3. A $430 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 $11,000 was contributed to the business in exchange for common stock. The entry to record the transaction was recorded as a $11,000 credit to both the Land account and the Common Stock account. 5. A $550 rent payment was properly recorded as a credit to Cash. However, the Salaries Expense account was incorrectly debited for $550.

Required Prepare a corrected trial balance for Ricardo Company.