Wilm Schmidt, the owner of Wilm's Window Washing Services, had difficulty getting the debits to equal credits on the January 31, 2020. trial balance Wilm's Window Washing Services Trial Balance January 31, 2020 Debit Credit Cash $ 12,900 Accounts receivable 10,540 Prepaid insurance 3,700 Equipment 37,000 Accounts payable $ 9,200 Wilm Schmidt, capital 58,000 Wilm Schmidt, withdrawals 10,260 Service revenues 67,000 Salaries expense 33,300 Insurance expense 6,500 Maintenance expense 14,300 Utilities expense 6,500 Total $135,000 $134,200 The following errors were discovered: a. Schmidt did not post a $3.200 purchase of equipment on credit b. In posting a $2,050 collection from a credit customer, Schmidt debited Accounts Receivable and credited Cash c. In posting a cash receipt, Schmidt correctly debited Cash for $2,670 but incorrectly credited Accounts Receivable for $7.270. d. In posting a $5,400 payment on account, Schmidt debited Accounts Payable but forgot to post the credit to Cash e. In posting the entry for services of $3100 performed for a customer on credit, Schmidt debited Accounts Receivable but credited Maintenance Expense