$\backslash$table$[[\backslash$table$[[$WATERWAY CO$.],[$TRIAL BALANCE$],[$JUNE $30,2025]]],[,$Debit,Credit$],[$Cash$,,$$$3,259],[$Accounts Receivable,$$2,852,],[$Supplies$,1,189,],[$Equipment$,4,189,],[$Accounts Payable,,$3,055],[$Unearned Service Revenue,$1,589,],[$Common Stock,,$6,389],[$Retained Earnings,,$3,389],[$Service Revenue,,$2,769],[$Salaries and Wages Expense,$3,789,],[$Office Expense,$1,329,],[,$$$14,937,$$$18,861]]$

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.

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.$

The purchase of a computer printer on account for $$889$ was recorded as a debit to Supplies for $$889$ and a credit to Accounts Payable for $$889.$

Services were performed on account for a client for $$890.$ Accounts Receivable was debited for $$890$ and Service Revenue was credited for $$89.$

A payment of $$70$ for telephone charges was recorded as a debit to Office Expense for $$70$ and a debit to Cash for $$70.$

When the Unearned Service Revenue account was reviewed, it was found that service revenue amounting to $$714$ was performed prior to June $30($related to Unearned Service Revenue$).$

A debit posting to Salaries and Wages Expense of $$1,059$ was omitted.

A payment on account for $$206$ was credited to Cash for $$206$ and credited to Accounts Payable for $$260.$

A dividend of $$964$ was debited to Salaries and Wages Expense for $$964$ and credited to Cash for $$964.$

Prepare a correct trial balance.WATERWAY CO$.$

TRIAL BALANCE

JUNE $30,2025$

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.

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.$

The purchase of a computer printer on account for $$889$ was recorded as a debit to Supplies for $$889$ and a credit to

Accounts Payable for $$889.$

Services were performed on account for a client for $$890.$ Accounts Receivable was debited for $$890$ and Service Revenue

was credited for $$89.$

A payment of $$70$ for telephone charges was recorded as a debit to Office Expense for $$70$ and a debit to Cash for $$70.$

When the Unearned Service Revenue account was reviewed, it was found that service revenue amounting to $$714$ was

performed prior to June $30($related to Unearned Service Revenue$).$

A debit posting to Salaries and Wages Expense of $$1,059$ was omitted.

A payment on account for $$206$ was credited to Cash for $$206$ and credited to Accounts Payable for $$260.$

A dividend of $$964$ was debited to Salaries and Wages Expense for $$964$ and credited to Cash for $$964.$

Prepare a correct trial balance.