P2-4B The trial balance of Don Kelso Co. shown below does not balance.

DON KELSO CO.

Trial Balance June 30, 2008 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 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 in payment of its account was debited for $470, and Accounts Receivable was credited for the same amount. The actual collection was for $740.

2. The purchase of a printer 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 of a balance due for $206 was credited to Cash for $206 and credited to Accounts Payable for $260.

6. The payment of a $500 cash dividend was debited to Salaries Expense for $500 and credited to Cash for $500.

Instructions Prepare a correct trial balance.