P$3\mathrm{.}7($LO $5),$ AN This trial balance of Washburn Co$.$ does not balance.

Washburn Co$.$ Trial Balance June $30,2025$

$$

$$

Debit

$$

Credit

Cash

$$

$$

$$

$ $3,090$

Accounts Receivable

$$

$ $3,190$

$$

$$

Supplies

$$

$800$

$$

$$

Equipment

$$

$3,000$

$$

$$

Accounts Payable

$$

$$

$$

$3,686$

Unearned Service Revenue

$$

$1,200$

$$

$$

Common Stock

$$

$$

$$

$9,000$

Dividends

$$

$800$

$$

$$

Service Revenue

$$

$$

$$

$3,480$

Salaries and Wages Expense

$$

$3,600$

$$

$$

Utilities Expense

$$

$910$

$$

$$

$$

$$

$$13,500$

$$

$$256$

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 on account was debited for $$780,$ and Accounts Receivable was credited for the same amount. The actual collection was for $$870.$

The purchase of a printer on account for $$340$ was recorded as a debit to Supplies for $$340$ and a credit to Accounts Payable for $$340.$

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

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

A payment on account for $$206$ was credited to Cash for $$206$ and credited to Accounts Payable for $$260.$

Payment of a $$600$ cash dividend to Washburn$$s stockholders was debited to Salaries and Wages Expense for $$600$ and credited to Cash for $$600.$

The amounts for two accounts with normal balances were listed in the wrong column.

Instructions

Prepare the correct trial balance. $($Hint: All accounts should have normal balances. Your first step, therefore, should be to move all amounts to the column of their normal balance.$)$

Tot. trial balance

$$16,900$