The following trial balance of Bramble Co. does not balance. BRAMBLE CO. TRIAL BALANCE JUNE 30, 2017 Debit Credit Cash $3,195 Accounts Receivable $3,556 Supplies 1,125 Equipment 4,125 Accounts Payable 2,991 Unearned Service Revenue 1,525 Common Stock 6,325 Retained Earnings 3,325 Service Revenue 2,705 Salaries and Wages Expense 3,725 Office Expense 1,265 Totals $15,321 $18,541 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 $825 was recorded as a debit to Supplies for $825 and a credit to Accounts Payable for $825. 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 $390 for telephone charges was recorded as a debit to Office Expense for $390 and a debit to Cash for $390. 5. When the Unearned Service Revenue account was reviewed, it was found that service revenue amounting to $650 was performed prior to June 30 (related to Unearned Service Revenue). 6. A debit posting to Salaries and Wages Expense of $995 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 $900 was debited to Salaries and Wages Expense for $900 and credited to Cash for $900.