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	$	12,600
Accounts receivable		10,240
Prepaid insurance		3,400
Equipment		34,000
Accounts payable				$	11,400
Wilm Schmidt, capital					55,000
Wilm Schmidt, withdrawals		9,960
Service revenues					61,800
Salaries expense		33,000
Insurance expense		6,200
Maintenance expense		14,000
Utilities expense		6,200
Total	$	129,600		$	128,200

The following errors were discovered:

1. Schmidt did not post a $5,000 purchase of equipment on credit.
2. In posting a $1,900 collection from a credit customer, Schmidt debited Accounts Receivable and credited Cash.
3. In posting a cash receipt, Schmidt correctly debited Cash for $2,670 but incorrectly credited Accounts Receivable for $7,270.
4. In posting a $6,000 payment on account, Schmidt debited Accounts Payable but forgot to post the credit to Cash.
5. In posting the entry for services of $2,800 performed for a customer on credit, Schmidt debited Accounts Receivable but credited Maintenance Expense.

Required: Prepare a corrected trial balance.