P2-4B The trial balance of Ron Salem Co. shown below does not balance. Ron Salem Co. Trial Balance June 30, 2014 Debit Credit $ 3,840 $ 2,898 800 3,000 2,666 Cash Accounts Receivable Supplies Equipment Accounts Payable Unearned Service Revenue Share Capital-Ordinary Dividends Service Revenue Salaries and Wages Expense Utilities Expense 2,200 9,000 800 2,380 3,400 910 $14,008 $17,886 SOM 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 $570, and Accounts Receivable was credited for the same amount. The actual collection was for $750. 2. The purchase of a computer on account for $620 was recorded as a debit to Supplies for $620 and a credit to Accounts Payable for $620. 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 debit posting to Salaries and Wages Expense of $700 was omitted. 5. A payment of a balance due for $309 was credited to Cash for $309 and credited to Accounts Payable for $390. 6. The payment of a $600 cash dividend was debited to Salaries and Wages Expense for $600 and credited to Cash for $600