The trial balance of Blues Traveler Corporation does not balance. ...

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Accounting

The trial balance of Blues Traveler Corporation does not balance.

BLUES TRAVELER CORPORATION TRIAL BALANCE APRIL 30, 2014

Debit

Credit

Cash $6,180
Accounts Receivable 5,374
Supplies 3,101
Equipment 6,234
Accounts Payable $7,178
Common Stock 8,134
Retained Earnings 2,134
Service Revenue 5,334
Office Expense 4,454
total

$25,343

$22,780

An examination of the ledger shows these errors.

1. Cash received from a customer on account was recorded (both debit and credit) as $1,514 instead of $1,964.
2. The purchase on account of a computer costing $2,324 was recorded as a debit to Office Expense and a credit to Accounts Payable.
3. Services were performed on account for a client, $2,384, for which Accounts Receivable was debited $2,384 and Service Revenue was credited $359.
4. A payment of $229 for telephone charges was entered as a debit to Office Expense and a debit to Cash.
5. The Service Revenue account was totaled at $5,334 instead of $5,414.

From this information, prepare a corrected trial balance.

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