P2.4 (LO 4) The trial balance of De Bortoli Co. shown below does not balance. Prep De Bortoli Co. Trial Balance June 30, 2020 Debit Credit $ 3.340 $ 2.812 1,200 2,600 3.666 Cash Accounts Receivable Supplies Equipment Accounts Payable Unearned Service Revenue Share Capital-Ordinary Dividends Service Revenue Salaries and Wages Expense Utilities Expense 1,100 8,000 800 2,480 3,200 810 $12,522 $17,486 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 $580, and Accounts Receivable was credited for the same amount. The actual collection was for $850. 2. The purchase of a computer on account for $710 was recorded as a debit to Supplies for $710 and a credit to Accounts Payable for $710. 3. Services were performed on account for a client for $980. Accounts Receivable was debited for $980, and Service Revenue was credited for $98. 4. A debit posting to Salaries and Wages Expense of $700 was omitted. 5. A payment of a balance due for $306 was credited to Cash for $306 and credited to Accounts Payable for $360. 6. A dividend of $600 cash was debited to Salaries and Wages Expense for $600 and credited to Cash for $600. Instructions 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.) Tria