This trial balance of Salem Co. does not balance.

Each of the listed accounts has a normal balance per the general ledger. An examination of the ledger and journal reveals the following errors:
1. Cash received from a customer on account was debited for $570, and Accounts Receivable was credited for the same amount. The actual collection was for $750.
2. The purchase of a typewriter on account for $340 was recorded as a debit to Supplies for $340 and a credit to Accounts Payable for $340.
3. Services were performed on account for a client for $890. Accounts Receivable was debited for $890 and Service Revenue was credited for $89.
4. A debit posting to Salaries Expense of $600 was omitted.
5. A payment on account for $206 was credited to Cash for $206 and credited to Accounts Payable for $260.
6. Payment of a $400 cash dividend to Salem’s stockholders was debited to Salaries Expense for $400 and credited to Cash for $400.
Instructions Prepare the correct trial balance.

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SALEM CO. Trial Balance June 30, 2001 Debit Credit Cash $ 2,840 Accounts Receivable $ 3,231 Supplies 800 Equipment 3,000 Accounts Payable 2,666 Unearned Revenue 1,200 Common Stock 9,000 Dividends 800 Service Revenue 2,380 Salaries Expense 3,400 Office Expense 910 $13,341 $16,886