Problem 2-14A Analyzing trial balance errors L03,5,6 CHECK FIGURE: Total Dr $118,400 Wilm Schmidt, the owner of Wilm's Window Washing Services, had difficulty getting the debits to equal credits on the January 31, 2017, trial balance. Cash Accounts receivable Prepaid insurance Equipment Accounts payable. Wilm Schmidt, capital Wim Schmidt, withdrawals Service revenues Salaries expense Insurance expense. Maintenance expense Utilities expense Totals Wilm's Window Washing Services Trial Balance January 31, 2017 The following errors were discovered: Debit $ 11,600 9,240 2,400 24.000 8,960 Credit $ 5,400 45,000 60,400 32.000 5.200 13,000 5,200 $111.600 $110.800 a. Schmidt did not post a $4,000 purchase of equipment on credit. b. In posting a $1,400 collection from a credit customer, Schmidt debited Accounts Receivable and credited Cash. c. In posting a cash receipt, Schmidt correctly debited Cash for $2,660 but incorrectly credited Accounts Receivable for $6,260. d. In posting a $4,400 payment on account, Schmidt debited Accounts Payable but forgot to post the credit to Cash. e. In posting the entry for services of $3,600 performed for a customer on credit, Schmidt debited Accounts Receivable but credited Maintenance Expense. Required Prepare a corrected trial balance.