The following trial balance was prepared from the ledger accounts of Ricardo Company. RICARDO COMPANY Trial Balance April 30, Year 2 Account Title Debit Credit Cash $ 75,900 Accounts receivable 44,000 Supplies 3,200 Prepaid insurance 5,000 Land $ 12,500 Accounts payable 11,000 Common stock 100,000 Retained earnings 32,480 Dividends 9,400 Service revenue 86,000 Rent expense 11,000 Salaries expense 34,300 Operating expenses 35,200 Totals $218,000 $241,980 When the trial balance failed to balance, the accountant reviewed the records and discovered the following errors: The company received $630 as payment for services rendered. The credit to Service Revenue was recorded correctly, but the debit to Cash was recorded as $930. A $