P3-7A Prepare a correct trial balance This trial balance of Washburn Co. does not balance. WASHBURN CO Trial Balance June 30, 2017 Debit Credit Cash $ 3,090 Accounts Receivable $3,190 Supplies pD Equipment D 3,000 Accounts Payable Unearned Service C 1,200 800 3,686 Revenue Common Stock C Dividends O 800 9,000 Service Revenue 3,480 Salaries and Wages Expense 3,600 Utilities Expense 910 $13,500 $19,256 Each of the listed accounts has a normal balance per the general ledger. An examination of the ledger and journal reveals the following errors: 1.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