FLOUNDER CO. TRIAL BALANCE JUNE 30, 2017
		Debit			Credit
Cash					$3,291
Accounts Receivable		$3,652
Supplies		1,221
Equipment		4,221
Accounts Payable					3,087
Unearned Service Revenue		1,621
Common Stock					6,421
Retained Earnings					3,421
Service Revenue					2,801
Salaries and Wages Expense		3,821
Office Expense		1,361
Totals		$15,897			$19,021

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 $921 was recorded as a debit to Supplies for $921 and a credit to Accounts Payable for $921.
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 $486 for telephone charges was recorded as a debit to Office Expense for $486 and a debit to Cash for $486.
5.		When the Unearned Service Revenue account was reviewed, it was found that service revenue amounting to $746 was performed prior to June 30 (related to Unearned Service Revenue).
6.		A debit posting to Salaries and Wages Expense of $1,091 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 $996 was debited to Salaries and Wages Expense for $996 and credited to Cash for $996.

Prepare a correct trial balance.