116 Chapter 3 The Accounting Information System E3-4 (Corrected Thial Balance) The trial balance of Oakley Co, does not balance. OAKLEY Co TRIAL BALANCE JUNE 30, 2015 Debit Credit 2,870 Cash Accounts Receivable Supplies Equipment Accounts Payable Unearned Service Revenue Share Capital-Ordinany Retained Earnings Service Revenue Salaries and Wages Expense Office Expense 3,231 800 3,800 2,666 6,000 3,000 2,380 1.200 3,400 940 E13,371 16,916 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. (Note: It may be necessary to add one or more accounts to t