Chapter 2 Assignment Question 4 of 5 View Policies Current Attempt in Progress The trial balance of Winter Co.does not balance: Credit WINTER CO. Trial Balance June 30, 2021 Debit Cash $2,914 Accounts receivable 1,834 Supplies 527 Equipment Accounts payable Unearned revenue 1,835 F. Winter, capital F. Winter, drawings 799 Service revenue Office expense 1,013 Salaries expense 3,009 $7,880 2,704 11.224 3,460 nent Question 4 of 5 -12 Office expense Salaries expense 1,013 3,009 $11,931 $25,268 Your review of the ledger reveals that each account has a normal balance. You also discover the following errors: 1. Cash received from a customer on account was debited to Cash for $740 and Accounts Receivable was credited for the same amount. The actual collection was $470. 2. The purchase of supplies on account for $355 was recorded as a debit to Equipment for $355 and a credit to Accounts Payable for $355. 3. Services of $920 were performed on account for a client. Accounts Receivable was debited for $92 and Service Revenue was credited for $920. 4. A debit posting to Office Expense of $490 was not done. 5. A payment on account for $503 was credited to Cash for $503 and debited to Accounts Payable for $305. 6. The withdrawal of $410 cash for Winter's personal use was debited to Salaries Expense for $410 and credited to Cash for $410. 7. A transposition error (reversal of digits) was made when copying the balance in Service Revenue to the trial balance. The correct balance recorded in the account was $4,360. 8. The general ledger contained a Prepaid Insurance account with a debit balance of $631. r 2 Assignment Question 4 of 5 8. The general ledger contained a Prepaid Insurance account with a debit balance of $631. Prepare a correct trial balance. WINTER CO. Trial Balance Debit Credit