Wilm Schmidt, the owner of Wilm$$s Window Washing Services, had difficulty getting the debits to equal credits on the January $31,2023,$ trial balance.

Wilm$$s Window Washing Services

Trial Balance

January $31,2023$

Debit Credit

Cash $ $12,800$

Accounts receivable $10,440$

Prepaid insurance $3,600$

Equipment $36,000$

Accounts payable $ $12,600$

Wilm Schmidt, capital $57,000$

Wilm Schmidt, withdrawals $10,160$

Service revenues $62,000$

Salaries expense $33,200$

Insurance expense $6,400$

Maintenance expense $14,200$

Utilities expense $6,400$

Total $ $133,200$ $ $131,600$

The following errors were discovered:

Schmidt did not post a $$3,100$ purchase of equipment on credit.

In posting a $$2,000$ collection from a credit customer, Schmidt debited Accounts Receivable and credited Cash.

In posting a cash receipt, Schmidt correctly debited Cash for $$2,690$ but incorrectly credited Accounts Receivable for $$9,290.$

In posting a $$8,200$ payment on account, Schmidt debited Accounts Payable but forgot to post the credit to Cash.

In posting the entry for services of $$3,000$ performed for a customer on credit, Schmidt debited Accounts Receivable but credited Maintenance Expense.

Required:

Prepare a corrected trial balance.