[EmoRawrness]

An examination of the ledger shows these errors.

1.		Cash received from a customer on account was recorded (both debit and credit) as $1,814 instead of $2,264.
2.		The purchase on account of a computer costing $2,121 was recorded as a debit to Office Expense and a credit to Accounts Payable.
3.		Services were performed on account for a client, $2,684, for which Accounts Receivable was debited $2,684 and Service Revenue was credited $659.
4.		A payment of $529 for telephone charges was entered as a debit to Office Expense and a debit to Cash.
5.		The Service Revenue account was totaled at $5,634 instead of $5,714.

From this information, prepare a corrected trial balance.

I'm not exactly sure how I would fix this if I could get like an example to help me solve this, I would really like that. When I read these I get confused. I haven't done accounting for months so just trying to get back into the mindset is difficult. #4 confuses me the most.

[paraclete]

A payment is a credit to cash.

This is a common problem for students you have to adjust the way you think about a cash account or a bank balance

Cash is an asset it's value is reduced by making a payment

The first you adjust for the difference
The second is an item that should be recorded as a purchase of equipment
The third you have to adjust the revenue account
The fifth you have to adjust the balance

What is usual is to have a worksheet with the original balance the correction and the final balance