The following trial balance of Cantpost Ltd., at the end of its first year of operations, June 30, 2021, does not balance:

		Debit		Credit
Cash				$ 1,241
Accounts receivable		$ 2,630
Supplies		860
Equipment		3,000
Accumulated depreciationequipment		600
Accounts payable				2,665
Deferred revenue		1,200
Common shares				1,000
Dividends Declared		800
Service revenue				8,440
Salaries expense		3,400
Office expense		910
Depreciation expense		600
Income tax expense		365
		$ 14,365		$ 13,346

Each of the listed accounts has a normal balance per the general ledger. However, each account may not have been listed in the appropriate debit or credit column, or may not belong in the trial balance at all. In addition, an examination of the general ledger and general 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 equipment on account for $ 360 was recorded as a debit to Supplies for $ 360 and a credit to Accounts Payable for $ 360.
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 transposition (reversal of digits) error was made when copying the balance in the Salaries Expense account. The correct balance should be $ 4,300.
5.		A payment for rent in the amount of $ 1,000 was neither recorded nor posted.

(b) Prepare a correct trial balance.