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 $649 was recorded as a debit to Supplies for $649 and a credit to Accounts Payable for $649.

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 $75 for telephone charges was recorded as a debit to Office Expense for $75 and a debit to Cash for $75.

5. When the Unearned Service Revenue account was reviewed, it was found that service revenue amounting to $474 was performed prior to June 30 (related to Unearned Service Revenue).

6. A debit posting to Salaries and Wages Expense of $819 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 $724 was debited to Salaries and Wages Expense for $724 and credited to Cash for $724.

Prepare a correct trial balance.

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 $70, 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 $649 was recorded as a debit to Supplies for $649 and a credit to Accounts Payable for $649. 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 $75 for telephone charges was recorded as a debit to Office Expense for $75 and a debit to Cash for $75. 5. When the Unearned Service Revenue account was reviewed, it was found that service revenue amounting to \$474 was performed prior to June 30 (related to Unearned Service Revenue). 6. A debit posting to Salaries and Wages Expense of $819 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 $724 was debited to Salaries and Wages Expense for $724 and credited to Cash for $724. \begin{tabular}{|c|c|c|} \hline \begin{tabular}{c} MAR \\ TRIAL \\ JUN \end{tabular} & \begin{tabular}{l} OLDCO. \\ ALANCE \\ 0,2025 \end{tabular} & \\ \hline & Debit & Credit \\ \hline Cash & & $3.019 \\ \hline Accounts Receivable & $3,102 & \\ \hline Supplies & 949 & \\ \hline Equipment & 3,949 & \\ \hline Accounts Payable & & 2,815 \\ \hline Unearned Service Revenue & 1.349 & \\ \hline Common Stock & & 6,149 \\ \hline Retained Earnings & & 3,149 \\ \hline Service Revenue & & 2.529 \\ \hline Salaries and Wages Expense & 3,549 & \\ \hline \multirow[t]{2}{*}{ Office Expense } & 1.089 & \\ \hline & $13,987 & $17.661 \\ \hline \end{tabular}