E3-3B (Corrected Trial Balance) The trial balance of Cervantes Corporation, below, does not balance.

E3-3B (Corrected Trial Balance) The trial balance of Cervantes Corporation, below, does not balance.

                                   CERVANTES CORPORATION

                                                TRIAL BALANCE

                                               APRIL 30, 2014

                                          Debit                 Credit

Cash                             $11,824

Accounts Receivable      10,480

Supplies                           5,934

Equipment                    12,200

Accounts Payable                                  $14,088

Common Stock                                       16,000

Retained Earnings                                     4,000

Service Revenue                                      10,400

Office Expense                                         8,640

                                 $49,078               $44,488

An examination of the ledger shows these errors.

1. Cash received from a customer on account was recorded (both debit and credit) as $2,760 instead of $3,660.

2. The purchase on account of a computer costing $6,400 was recorded as a debit to Office Expense and a credit to Accounts Payable.

3. Services were performed on account for a client, $4,500, for which Accounts Receivable was debited $4,500 and Service Revenue was credited $450.

4. Apayment of $190 for telephone charges was entered as a debit to Office Expenses and a debit to Cash.

5. The Service Revenue account was totaled at $10,400 instead of $10,560.

Instructions

From this information prepare a corrected trial balance.