The following trial balance of Sheffield Co. does not balance. SHEFFIELD CO. TRIAL BALANCE JUNE 30, 2025 Debit Credit Cash $3,227 Accounts Receivable $2,874 Supplies 1.157 Equipment 4,157 Accounts Payable 3,023 Unearned Service Revenue 1,557 Common Stock 6,357 Retained Earnings 3,357 Service Revenue 2,737 Salaries and Wages Expense 3,757 Office Expense 1,297 $14,799 $18,701 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. 3. 4. 5. The purchase of a computer printer on account for $857 was recorded as a debit to Supplies for $857 and a credit to Accounts Payable for $857. 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 $65 for telephone charges was recorded as a debit to Office Expense for $65 and a debit to Cash for $65. When the Unearned Service Revenue account was reviewed, it was found that service revenue amounting to $682 was performed prior to June 30 (related to Unearned Service Revenue). A debit posting to Salaries and Wages Expense of $1,027 was omitted. 6. 7. A payment on account for $206 was credited to Cash for $206 and credited to Accounts Payable for $260. 8. A dividend of $932 was debited to Salaries and Wages Expense for $932 and credited to Cash for $932.