SCARLATTI CORPORATION TRIAL BALANCE

the following trial balance of Scarlatti Corporation does not balance.

SCARLATTI CORPORATION
TRIAL BALANCE
APRIL 30, 2012

Debit

Credit

Cash $6,408
Accounts Receivable 5,488
Supplies 3,215
Equipment 6,348
Accounts Payable $7,292
Common Stock 8,248
Retained Earnings 2,248
Service Revenue 5,448
Office Expense
4,568

$26,027

$23,236

An examination of the ledger shows these errors.

1. Cash received from a customer on account was recorded (both debit and credit) as $1,828 instead of $2,098.
2. The purchase on account of a computer costing $2,655 was recorded as a debit to Office Expense and a credit to Accounts Payable.
3. Services were performed on account for a client, $2,498, for which Accounts Receivable was debited $2,498 and Service Revenue was credited $473.
4. A payment of $343 for telephone charges was entered as a debit to Office Expenses and a debit to Cash.
5. The Service Revenue account was totaled at $5,448 instead of $5,528.