The following trial balance of Sunland Co. does not balance. SUNLAND CO. TRIAL BALANCE JUNE 30, 2017 Debit Credit Cash Accounts Receivable Supplies $3.355 3,716 1,285 4,285 Accounts Payable Unearned Service Revenue Common Stock Retained Earnings Service Revenue Salaries and Wages Expense Office Expense Totals 3,151 1,685 6,485 3,485 2,865 3,885 1,425 $16,281 S19,341 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 $985 was recorded as a debit to Supplies for $985 and a credit to Accounts Payable for $985 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 $550 for telephone charges was recorded as a debit to Office Expense for $550 and a debit to Cash for $550 5. When the Uneamed Service Revenue account was reviewed, it was found that service revenue amounting to $810 was performed prior to June 30 (related to Uneamed Service Revenue). 6. A debit posting to Salaries and Wages Expense of $1,155 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 $1,060 was debited to Salaries and Wages Expense for $1,060 and credited to Cash for $1,060 Prepare a correct trial balance. SUNLAND CO TRIAL BALANCE JUNE 30, 2017 Debit Credit Totals