Terry Garcia, the owner of Skysong Mountain Tours, prepared the following trial balance at March...

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Accounting

Terry Garcia, the owner of Skysong Mountain Tours, prepared the following trial balance at March 31,2024.
Cash
$12,800
Accounts receivable ,2,400
Supplies 850
Equipment ,7,310
Accounts payable
$2,400
T. Garcia, capital
24,130
T. Garcia, drawings
3,700
Service revenue ,6,650
Advertising expense ,3,750
Salaries expense 350
Totals
A review shows that Terry made the following errors in the accounting records:
A purchase of $600 of supplies on account was recorded as a credit to Cash. The debit entry was correct.
A300 credit to Accounts Receivable was posted as $3,000.
A journal entry to record service revenue of $670 earned on account was not prepared or posted.
A journal entry to record the payment of $340 for an advertising expense was correctly prepared but the credit to cash was
posted as a debit. The debit to Advertising Expense was properly posted.
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