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 $ $12,600$

Accounts receivable $10,240$

Prepaid insurance $3,400$

Equipment $34,000$

Accounts payable $ $11,400$

Wilm Schmidt, capital $55,000$

Wilm Schmidt, withdrawals $9,960$

Service revenues $61,800$

Salaries expense $33,000$

Insurance expense $6,200$

Maintenance expense $14,000$

Utilities expense $6,200$

Total $ $129,600$ $ $128,200$

The following errors were discovered:

Schmidt did not post a $$5,000$ purchase of equipment on credit.

In posting a $$1,900$ collection from a credit customer, Schmidt debited Accounts Receivable and credited Cash.

In posting a cash receipt, Schmidt correctly debited Cash for $$2,670$ but incorrectly credited Accounts Receivable for $$7,270.$

In posting a $$6,000$ payment on account, Schmidt debited Accounts Payable but forgot to post the credit to Cash.

In posting the entry for services of $$2,800$ performed for a customer on credit, Schmidt debited Accounts Receivable but credited Maintenance Expense.

Required:

Prepare a corrected trial balance.