The trial balance of Blues Traveler Corporation does not balance.

BLUES TRAVELER CORPORATION TRIAL BALANCE APRIL 30, 2014
		Debit				Credit
Cash			$6,422
Accounts Receivable			5,495
Supplies			3,222
Equipment			6,355
Accounts Payable							$7,299
Common Stock							8,255
Retained Earnings							2,255
Service Revenue							5,455
Office Expense			4,575
			$26,069				$23,264

An examination of the ledger shows these errors.

1.		Cash received from a customer on account was recorded (both debit and credit) as $1,635 instead of $2,085.
2.		The purchase on account of a computer costing $2,465 was recorded as a debit to Office Expense and a credit to Accounts Payable.
3.		Services were performed on account for a client, $2,505, for which Accounts Receivable was debited $2,505 and Service Revenue was credited $480.
4.		A payment of $350 for telephone charges was entered as a debit to Office Expense and a debit to Cash.
5.		The Service Revenue account was totaled at $5,455 instead of $5,535.