Answer:
adjusting entries:
1. Cash received from a customer on account was recorded (both debit and credit) as $1,940 instead of $2,210.
Dr Cash 270
Cr Accounts receivable 270
2. The purchase on account of a computer costing $3,080 was recorded as a debit to Office Expense and a credit to Accounts Payable.
Dr Equipment 3,080
Cr Office expense 3,080
3. Services were performed on account for a client, $2,610, for which Accounts Receivable was debited $2,610 and Service Revenue was credited $585.
Dr Accounts receivable 0
Cr Service revenue 2,025
4. A payment of $455 for telephone charges was entered as a debit to Office Expense and a debit to Cash.
Dr Office expense 0
Cr Cash 910
5. The Service Revenue account was totaled at $5,560 instead of $5,640.
Cr Service revenue 80
the adjusted trial balance should be:
Debit Credit
Cash $5,992
Accounts Receivable $5,330
Supplies $3,327
Equipment $9,540
Accounts Payable $7,404
Common Stock $8,360
Retained Earnings $2,360
Service Revenue $7,665
Office Expense $1,600
Totals $25,789 $25,789