SKYSONG CO. TRIAL BALANCE JUNE 30, 2020
		Debit			Credit
Cash					$3,051
Accounts Receivable		$3,090
Supplies		981
Equipment		3,981
Accounts Payable					2,847
Unearned Service Revenue		1,381
Common Stock					6,181
Retained Earnings					3,181
Service Revenue					2,561
Salaries and Wages Expense		3,581
Office Expense		1,121
Totals		$14,135			$17,821

Each of the listed accounts should have 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 $570, and Accounts Receivable was credited for the same amount. The actual collection was for $750.
2.		The purchase of a computer printer on account for $681 was recorded as a debit to Supplies for $681 and a credit to Accounts Payable for $681.
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 payment of $85 for telephone charges was recorded as a debit to Office Expense for $85 and a debit to Cash for $85.
5.		When the Unearned Service Revenue account was reviewed, it was found that service revenue amounting to $506 was performed prior to June 30 (related to Unearned Service Revenue).
6.		A debit posting to Salaries and Wages Expense of $851 was omitted.
7.		A payment on account for $206 was credited to Cash for $206 and credited to Accounts Payable for $260.
8.		A dividend of $756 was debited to Salaries and Wages Expense for $756 and credited to Cash for $756.