SHERIDAN COMPANY Trial Balance June 30, 2017
		Debit		Credit
Cash				$ 5,290
Accounts Receivable		$ 5,390
Supplies		2,250
Equipment		5,200
Accounts Payable				5,886
Unearned Service Revenue		2,650
Common Stock				11,200
Dividends		800
Service Revenue				5,680
Salaries and Wages Expense		3,560
Utilities Expense		930
		$20,780		$28,056

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 $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 stockholders was debited to Salaries and Wages Expense for $600 and credited to Cash for $600.

Prepare the correct trial balance. (Hint: All accounts have normal balances.)