The following trial balance of Oakley NV does not balance.

Each of the listed accounts should have 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 €370, and Accounts Receivable was credited for the same amount. The actual collection was for €730.
2. The purchase of a computer printer on account for €500 was recorded as a debit to Supplies for €500 and a credit to Accounts Payable for €500.
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 payment of €65 for telephone charges was recorded as a debit to Office Expense for €65 and a debit to Cash for €65.
5. When the Unearned Service Revenue account was reviewed, it was found that service revenue amounting to €225 was performed prior to June 30.
6. A debit posting to Salaries and Wages Expense of €670 was omitted.
7. A payment on account for €206 was credited to Cash for €206 and credited to Accounts Payable for €260.
8. A dividend of €575 was debited to Salaries and Wages Expense for €575 and credited to Cash for €575.
Instructions
Prepare a correct trial balance.