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

Account Title	Debit	Credit
Cash	68,900
Accounts Receivable	30,000
Supplies	1,800
Prepaid Insurance	3,600
Land		12,000
Accounts Payable		9,600
Common Stock		100,000
Retained Earnings		27,510
Dividends	8,000
Service Revenue		60,000
Rent Expense	9,600
Salaries Expense	31,500
Operating Expenses	32,400
TOTALS	$185,800	$209, 110

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

1. The company received $560 as payemnt for services rendered. The credit to Service Revenue was recorded correctly, but the debit to Cash was recorded as $650.

2. A $900 receipt of cash that was received from a customer on accounts receivable was not recorded.

3. A $600 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 $12,000 was contributed to the business in exchange for common stock. The entry to record the transaction was recorded as a $12,000 credit to both the Land account and the Common Stock account.

5. A $500 rent payment was properly recorded as a credit to Cash. However, the Salaries Expense account was incorrectly debited for $500

REQUIRED: Based on this information, prepare a corrected trial balance for Sanchez Comapny