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	$	11,900
Accounts receivable		9,540
Prepaid insurance		2,700
Equipment		27,000
Accounts payable				$	7,200
Wilm Schmidt, capital					48,000
Wilm Schmidt, withdrawals		9,260
Service revenues					60,700
Salaries expense		32,300
Insurance expense		5,500
Maintenance expense		13,300
Utilities expense		5,500
Total	$	117,000		$	115,900

The following errors were discovered:

1. Schmidt did not post a $4,300 purchase of equipment on credit.
2. In posting a $1,550 collection from a credit customer, Schmidt debited Accounts Receivable and credited Cash.
3. In posting a cash receipt, Schmidt correctly debited Cash for $2,690 but incorrectly credited Accounts Receivable for $9,290.
4. In posting a $7,700 payment on account, Schmidt debited Accounts Payable but forgot to post the credit to Cash.
5. In posting the entry for services of $3,900 performed for a customer on credit, Schmidt debited Accounts Receivable but credited Maintenance Expense.