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

Wilms Window Washing Services
Trial Balance
January 31, 2023
	Debit		Credit
Cash	$	12,500
Accounts receivable		10,140
Prepaid insurance		3,300
Equipment		33,000
Accounts payable				$	10,800
Wilm Schmidt, capital					54,000
Wilm Schmidt, withdrawals		9,860
Service revenues					61,700
Salaries expense		32,900
Insurance expense		6,100
Maintenance expense		13,900
Utilities expense		6,100
Total	$	127,800		$	126,500

The following errors were discovered:

1. Schmidt did not post a $4,900 purchase of equipment on credit.
2. In posting a $1,850 collection from a credit customer, Schmidt debited Accounts Receivable and credited Cash.
3. In posting a cash receipt, Schmidt correctly debited Cash for $2,660 but incorrectly credited Accounts Receivable for $6,260.
4. In posting a $4,900 payment on account, Schmidt debited Accounts Payable but forgot to post the credit to Cash.
5. In posting the entry for services of $2,700 performed for a customer on credit, Schmidt debited Accounts Receivable but credited Maintenance Expense.

Required: Prepare a corrected trial balance.