(Corrected Trial Balance) The trial balance of Blues Traveler Corporation does not balance. An examination of the ledger shows these errors.

1. Cash received from a customer on account was recorded (both debit and credit) as $1,380 instead of $1,830.

2. The purchase on account of a computer costing $3,200 was recorded as a debit to Office Expense and a credit to Accounts Payable.

3. Services were performed on account for a client, $2,250, for which Accounts Receivable was debited $2,250 and Service Revenue was credited $225.

4. A payment of $95 for telephone charges was entered as a debit to Office Expenses and a debit to Cash.

5. The Service Revenue account was totaled at $5,200 instead of$5,280.

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BLUES TRAVELER CORPORATION TRIAL BALANCE APRIL 30, 2005 Cash Accounts Receivable Supplies on Hand Furniture and Equipment Accounts Payable Common Stock Retained Earnings Service Revenue Office Expense Debit $5,912 5,240 2,967 6.100 4,320 $24.539 Credit $7,044 8,000 2,000 5,200 $22,244