The following trial balance was prepared from the ledger accounts of Ricardo Company Account Titles Cash RICARDO COMPANY Trial Balance April 30, Year 1 Accounts receivable Debit $ 73,900 40,000 Credit Supplies 2,000 Prepaid insurance 4,600 Land $ 13,000 Accounts payable 10,600 Common stock 100,000 Retained earnings 31,060) ces Dividends 9,000 Service revenue 79,000 Rent expense 10,600 Salaries expense 33,500 Operating expense Totals 34,400 $ 206,800 $233,660 When the trial balance failed to balance, the accountant reviewed the records and discovered the following errors: 1. The company received $610 as payment for services rendered. The credit to Service Revenue was recorded correctly, but the debit to Cash was recorded as $850. Prev 17 Chec