SHERIDAN CO Trial Balance June 30, 2017 $ 5.290 $ 5,390 Accounts Payable 5,886 Common Stock 11,200 5,680 Utilities Expense $20,780 $28,056 Each of the listed accounts has a normal balance per the generalledger. An examination of the ledger and journal reveals the following errors 1. Cash received from a customer on account was debited for $ 750, and Accounts Receivable was credited for the same amount.The actual collection was for $ 705 2. 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. 3. Services were performed on account for a client for $ 900. Accounts Receivable was debited for $ 90 and Service Revenue was credited for $ 900. 4. A debit posting to Salaries and Wages Expense of $ 720 was omitted 5. A payment on account for $206 was credited to Cash for $206 and credited to Accounts Payable for $ 260 6. Payment of a $ 600 cash dividend to Sheridan Company's was debited to Salaries and Wages Expense for $ 600 and credited to Cash for $600. SHERIDAN COMPANY Trial Balance June 30, 2017 Debit Credit Cash Accounts Recelvable Supplies Equipment Accounts Payable Unearned Service Revenue Common Stock Dividends Service Revenue Salaries and Wages Expense Utillities Expense eTextbook and Media eTextbook List of Accounts