The following trial balance of Blues Traveler Corporation does not balance

The following trial balance of Blues Traveler Corporation does not balance

 

Notes:

Services performed on account for a client $2,250, and it is correctly debited in accounts receivable account but wrong amount credited in service revenue account, i.e., $225. Service revenue should be credited by $2,025 ($2,250-$225) to correct the above-stated error.
While paying the telephone charges of $90, cash is debited by mistake, and it needs to be credited to rectify the error; cash is to be credited by $190($95+$95).
Service revenue totaled $5,200 instead of $5,280; fewer amounts is credited in the service revenue account, so to rectify the error, $80 ($5,280-$5,200) is more to be credited in the service revenue account.

 

Thanks