Wilm Schmidt, the owner of Wilm's Window Washing Services, had difficulty getting the debits to equal credits

Question:

Wilm Schmidt, the owner of Wilm's Window Washing Services, had difficulty getting the debits to equal credits on the January 31, 2014, trial balance.
The following errors were discovered:
a. Wilm did not post a $4,000 purchase of equipment on credit.
b. In posting a $1,400 collection from a credit customer, Wilm debited and credited Cash.
c. In posting a cash receipt, Wilm correctly debited Cash for $2,660 but incorrectly credited for $6,260.
d. In posting a $4,400 payment on account, Wilm debited but forgot to post the credit to Cash.
e. In posting the entry for services of $3,600 performed for a customer on credit, Wilm debited but credited Maintenance Expense.
Required
Prepare A corrected trail balance. Accounts Payable
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