This trial balance of Washburn Co. does not balance. LO9 WASHBURN CO.

Trial Balance June 30, 2017 Debit Credit Cash $ 3,090 Accounts Receivable $ 3,190 Supplies 800 Equipment 3,000 Accounts Payable 3,686 Unearned Service Revenue 1,200 Common Stock 9,000 Dividends 800 Service Revenue 3,480 Salaries and Wages Expense 3,600 Utilities Expense 910

$13,500 $19,256 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 $780, and Accounts Receivable was credited for the same amount. The actual collection was for $870.

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 $900. Accounts Receivable was debited for $90 and Service Revenue was credited for $900.

4. A debit posting to Salaries and Wages Expense of $700 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 $600 cash dividend to Washburn’s stockholders was debited to Salaries and Wages Expense for $600 and credited to Cash for $600.
Instructions Prepare the correct trial balance. (Hint: All accounts have normal balances.)