Current Attempt in Progress

The following trial balance of Blue Co. does not balance.

BLUE CO. TRIAL BALANCE JUNE 30, 2020
		Debit			Credit
Cash					$3,307
Accounts Receivable		$2,844
Supplies		1,237
Equipment		4,237
Accounts Payable					3,103
Unearned Service Revenue		1,637
Common Stock					6,437
Retained Earnings					3,437
Service Revenue					2,817
Salaries and Wages Expense		3,837
Office Expense		1,377
Totals		$15,169			$19,101

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 $570, and Accounts Receivable was credited for the same amount. The actual collection was for $750.
2.		The purchase of a computer printer on account for $937 was recorded as a debit to Supplies for $937 and a credit to Accounts Payable for $937.
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 $90 for telephone charges was recorded as a debit to Office Expense for $90 and a debit to Cash for $90.
5.		When the Unearned Service Revenue account was reviewed, it was found that service revenue amounting to $762 was performed prior to June 30 (related to Unearned Service Revenue).
6.		A debit posting to Salaries and Wages Expense of $1,107 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 $1,012 was debited to Salaries and Wages Expense for $1,012 and credited to Cash for $1,012.

Prepare a correct trial balance.

BLUE CO. Trial Balance choose the accounting period June 30, 2020Year Ended June 30, 2020Month Ended June 30, 2020
	Debit		Credit
enter an account title	$enter a debit balance		$enter a credit balance
enter an account title	enter a debit balance		enter a credit balance
enter an account title	enter a debit balance		enter a credit balance
enter an account title	enter a debit balance		enter a credit balance
enter an account title	enter a debit balance		enter a credit balance
enter an account title	enter a debit balance		enter a credit balance
enter an account title	enter a debit balance		enter a credit balance
enter an account title	enter a debit balance		enter a credit balance
enter an account title	enter a debit balance		enter a credit balance
enter an account title	enter a debit balance		enter a credit balance
enter an account title	enter a debit balance		enter a credit balance
enter an account title	enter a debit balance		enter a credit balance
Totals	$enter a total for the debit column		$enter a total for the credit column