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 in payment of its account was debited for $$740,$ and Accounts Receivable was credited for the same amount. The actual collection was for $$470.$

$2.$ The purchase of a computer on account for $$600$ was recorded as a debit to Supplies for $$600$ and a credit to Accounts Payable for $$600.$

$3.$ Services were performed on account for a client for $$900.$ Accounts Receivable was debited for $$900,$ and Service Revenue was credited for $$90.$

$4.$ A debit posting to Salaries and Wages Expense of $$700$ was omitted.

$5.$ A payment of a balance due for $$108$ was credited to Cash for $$108$ and credited to Accounts Payable for $$180.$

$6.$ The withdrawal of $$532$ cash for Whispering$$s personal use was debited to Salaries and Wages Expense for $$532$ and credited to Cash for $$532.$The following trial balance of Whispering Winds Co$.$ does not balance.

Each of the listed accounts has a normal balance per the general ledger. An examination of the ledger and journal reveals the following

errors.

Cash received from a customer in payment of its account was debited for $$740,$ and Accounts Recelvable was credited for the

same amount. The actual collection was for $$470.$

The purchase of a computer on account for $$600$ was recorded as a debit to Supplies for $$600$ and a credit to Accounts

Payable for $$600.$

Services were performed on account for a client for $$900.$ Accounts Receivable was debited for $$900,$ and Service Revenue

was credited for $$90.$

A debit posting to Salaries and Wages Expense of $$700$ was omitted.

A payment of a balance due for $$108$ was credited to Cash for $$108$ and credited to Accounts Payable for $$180.$

The withdrawal of $$532$ cash for Whispering's personal use was debited to Salaries and Wages Expense for $$532$ and credited

to Cash for $$532.$

Prepare a correct trial balance. $($Hint: It helps to prepare the correct journal entry for the transaction described and compare it to the

mistake made.$)$

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List of Accounts