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 $ 12,700 Accounts receivable 10,340 Prepaid insurance 3,500 Equipment 35,000 Accounts payable $ 12,000 Wilm Schmidt, capital 56,000 Wilm Schmidt, withdrawals 10,060 Service revenues 61,900 Salaries expense 33,100 Insurance expense 6,300 Maintenance expense 14,100 Utilities expense 6,300 Total $ 131,400 $ 129,900 The following errors were discovered: Schmidt did not post a $3,000 purchase of equipment on credit. In posting a $1,950 collection from a credit customer, Schmidt debited Accounts Receivable and credited Cash. In posting a cash receipt, Schmidt correctly debited Cash for $2,680 but incorrectly credited Accounts Receivable for $8,280. In posting a $7,100 payment on account, Schmidt debited Accounts Payable but forgot to post the credit to Cash. In posting the entry for services of $2,900 performed for a customer on credit, Schmidt debited Accounts Receivable but credited Maintenance Expense