Cash

$5,260Accounts Receivable$2,740Prepaid Insurance870Equipment13,410Accounts Payable5,910Unearned Service Revenue730Common Stock13,110Service Revenue8,680Salaries and Wages Expense4,370Advertising Expense930Utilities Expense800

$34,120

$22,690

Your review of the ledger reveals that each account has a normal balance. You also discover the following errors.

1.The totals of the debit sides of Prepaid Insurance, Accounts Payable, and Utilities Expense were each understated $100.2.Transposition errors were made in Accounts Receivable and Service Revenue. Based on postings made, the correct balances were $2,470and $8,860, respectively.3.A debit posting to Salaries and Wages Expense of $200was omitted.4.A $1,000cash dividend was debited to Common Stock for $1,000and credited to Cash for $1,000.5.A $480purchase of supplies on account was debited to Equipment for $480and credited to Cash for $480.6.A cash payment of $670for advertising was debited to Advertising Expense for $67and credited to Cash for $67.7.A collection from a customer for $570was debited to Cash for $570and credited to Accounts Payable for $570.