The following trial balance of Blue Co. does not balance.

BLUE CO.

TRIAL BALANCE

JUNE 30, 2017

Debit

Credit

Cash$3,035Accounts Receivable$3,396Supplies965Equipment3,965Accounts Payable2,831Unearned Service Revenue1,365Common Stock6,165Retained Earnings3,165Service Revenue2,545Salaries and Wages Expense3,565Office Expense1,105Totals$14,361

$17,741

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 $665was recorded as a debit to Supplies for $665and a credit to Accounts Payable for $665.3.Services were performed on account for a client for $890. Accounts Receivable was debited for $890and Service Revenue was credited for $89.4.A payment of $230for telephone charges was recorded as a debit to Office Expense for $230and a debit to Cash for $230.5.When the Unearned Service Revenue account was reviewed, it was found that service revenue amounting to $490 was performed prior to June 30 (related to Unearned Service Revenue).6.A debit posting to Salaries and Wages Expense of $835was omitted.7.A payment on account for $206was credited to Cash for $206and credited to Accounts Payable for $260.8.A dividend of $740was debited to Salaries and Wages Expense for $740and credited to Cash for $740.

Prepare a correct trial balance.