CHAPTER 3 The Accounting Information System

E3.3 (Corrected Trial Balance) The Following trial balance of blues traveler corporation does not balance.

An examination of the ledger shows these errors.

1. Cash received from a customer on the account was recorded (both debit and credit) as $1,380 instead of $1830.
2. The purchase on account of a computer costing $3200 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 Expense and a debit to Cash.
5. The Service Revenue account was totaled at$5,200 instead of $5,280.

Blues Traveler Corporation Trial Balance April 30, 2020