The following trial balance of Cheyenne Co. does not balance CHEYENNE CO TRIAL BALANCE JUNE 30, 2017 Debit Credit Cash Accounts Receivable Supplies Equipment Accounts Payable Unearned Service Revenue Common Stock Retained Earnings Service Revenue Salaries and Wages Expense Office Expense Totals $3,163 $3,524 1,093 4,093 2,959 1,493 6,293 3,293 2,673 3,693 1,233 $15,129 $18,381 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