Wilm Schmidt, the owner of Wilms Window Washing Services, had difficulty getting the debits to equal credits on the January 31, 2020, trial balance. Wilms Window Washing Services Trial Balance January 31, 2020 Debit Credit Cash $ 12,200 Accounts receivable 9,840 Prepaid insurance 3,000 Equipment 30,000 Accounts payable $ 9,000 Wilm Schmidt, capital 51,000 Wilm Schmidt, withdrawals 9,560 Service revenues 61,000 Salaries expense 32,600 Insurance expense 5,800 Maintenance expense 13,600 Utilities expense 5,800 Total $ 122,400 $ 121,000 The following errors were discovered: Schmidt did not post a $4,600 purchase of equipment on credit. In posting a $1,700 collection from a credit customer, Schmidt debited Accounts Receivable and credited Cash. In posting a cash receipt, Schmidt correctly debited Cash for $2,380 but incorrectly credited Accounts Receivable for $8,380. In posting a $7,400 payment on account, Schmidt debited Accounts Payable but forgot to post the credit to Cash. In posting the entry for services of $4,200 performed for a customer on credit, Schmidt debited Accounts Receivable but credited Maintenance Expense