The trial balance of Blues Traveler Corporation does not balance.

BLUES TRAVELER CORPORATION TRIAL BALANCE APRIL 30, 2014
Debit	Credit
Cash	$6,144
Accounts Receivable	5,356
Supplies	3,083
Equipment	6,216
Accounts Payable	$7,160
Common Stock	8,116
Retained Earnings	2,116
Service Revenue	5,316
Office Expense	4,436
$25,235	$22,708

An examination of the ledger shows these errors.

1.	Cash received from a customer on account was recorded (both debit and credit) as $1,496 instead of $1,946.
2.	The purchase on account of a computer costing $2,189 was recorded as a debit to Office Expense and a credit to Accounts Payable.
3.	Services were performed on account for a client, $2,366, for which Accounts Receivable was debited $2,366 and Service Revenue was credited $341.
4.	A payment of $211 for telephone charges was entered as a debit to Office Expense and a debit to Cash.
5.	The Service Revenue account was totaled at $5,316 instead of $5,396.