To prepare financial statements for the month of March 2014. Mona accumulated all the ledger balances from the business records and found the following:

Mona reviewed the records and found the following errors:
1. Cash received from a customer on account was recorded as $570 instead ofS750.
2. The purchase, on account, of a scanner that cost S900 was recorded as a debit to Supplies and a credit to Accounts Payable for $900.
3. A payment of$30 for advertising expense was entered as a debit to Utilities Expense, $30 and a credit to Cash, $30.
4. The first salary payment this month was for $1,800, which included S600 of salaries and wages payable on
February 28. The payment was recorded as a debit to Salaries and Wages Expense, $1,800 and a credit to Cash of $1,800. The business does not use reversing entries.
5. A cash payment for maintenance and repairs expense on equipment for S90 was recorded as a debit to Equipment, $90, and a credit to Cash, S90.
Inst ructions
(a) Prepare an analysis of each error that shows (1) the incorrect entry, (2) the correct entry, and (3) the correcting entry.
(b) Prepare a corrected trial balance.

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DOWNTOWN TV REPAIR LTD Trial Balance March 31, 2014 Debit Credit Cash Accounts receivable Supplies Equipment Accumulated depreciation-equipment Accounts payable Salaries and wages payable Unearned revenue Common shares Retained earnings Service revenue Salaries and wages expense Advertising expense Utilities expense Depreciation expense Maintenance and repairs expense $ 7,200 3,500 900 15,000 3,000 5,950 600 1,500 10,000 4,160 8,000 3,600 800 310 700 1,200 $33,210 $33,210